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<h1>Judicial supremacy: Board circulars conflicting with Supreme Court rulings must not be followed and should be referred for rescission.</h1> Board circulars conflicting with Supreme Court law are non est in law and must not be followed; such circulars should be referred to the Board for rescission or the Board may act suo moto. All pending matters, including those in the Call-Book and decisions rendered after the judicial pronouncement, must conform to the law declared by the Supreme Court or High Court. Where the Board chose not to appeal a High Court decision the instruction applies; where revenue has appealed, matters should be kept in the Call-Book and appeals maintained. Difficulties must be reported to the Board.
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