A key to the reading of this paper lies in its Acknowledgements. They make the reader to imagine that in a way pointed out by Aharonov and Casher in ref. [1] and by Klishevich and Plyushchay in refs. [15] and [16], supersymmetry is one of the most important properties of the Pauli equation in two dimensions, and that this may have an immediate connection to its quasi-exact solvability along the general guidance of ref. [5] and in a way suggested to the authors by its author, Alexander Turbiner. This is confirmed and made explicit by the text where the authors consider the problem in two gauges and in the two separate parts of their paper they reduce their two-dimensional problem to the familiar quasi-exact solution of the Schr\"{o}dinger equation on a line and half-line, respectively. A number of details and explicit examples is provided for illustration. DE019820413 Ho, Choon-Lin; Roy, Pinaki Quasi-exact solvability of the Pauli equation. J. Phys. A, Math. Gen. 36, No.16, 4617-4628 (2003). [ISSN 0305-4470] http://www.iop.org/Journals/ja -------------------------------------------------------------------------------- Primary classification: 81Q05 Closed and approximate solutions to the Schroedinger, Dirac, Klein-Gordon and other quantum-mechanical equations Secondary classification: 81Q60 Supersymmetric quantum mechanics 81V10 Electromagnetic interaction; quantum electrodynamics 81V45 Atomic physics