(1) The Board shall, in the discharge of its functions and duties under the relevant statute, be bound by the directions on questions of policy as the Central Government may give in writing to it from time to time:
     Provided that the Board shall, as far as practicable, be given an opportunity to express its views before any direction is given.
     (2) The decision of the Central Government, whether a question is one of policy or not, shall be final.