(1) The Commissioner shall have responsibility for the due and proper administration and shall have jurisdiction over the whole of Andaman and Nicobar Islands.
(2) Subject to the provisions of sub-section (3) the Commissioner may, from time to time, issue such orders, instructions and directions to any Value Added Tax Authorities as he thinks fit for the due and proper administration and all such persons engaged in the administration shall observe and follow such orders, instructions and directions of the Commissioner.
(3) No orders, instructions or directions may be issued by the Commissioner to a person exercising the power to determine—
(a) a particular objection made or to be made under section 74; or
(b) a particular question made under section 84, so as to require the person to determine the objection or answer the question of a particular person in a particular manner.
(4) Nothing in sub-section (3) shall prevent the Commissioner from issuing general orders, instructions and directions to any person who determines objections made under section 74 or answers questions made under section 84 about the manner of determining classes of objections or answering classes of questions.