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of <h1>Board Circulars Contradicting Supreme or High Court Rulings Are Non-Binding; Courts' Decisions Prevail Over Circulars.</h1> The circular clarifies that Board Circulars conflicting with Supreme Court or High Court judgments are not legally binding and should not be followed. It references a Supreme Court judgment stating that circulars represent the government's understanding of statutory provisions but are not binding on the courts. Field officers must adhere to court rulings over Board Circulars, and any such conflicting circulars should be referred to the Board for rescission. This directive also applies to High Court judgments where no appeal is filed. Pending cases should align with court decisions, and difficulties in implementation should be reported to the Board.
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