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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Supersession of stay of demand instructions: the later comprehensive instruction governs and replaces all prior stay guidance, clarifying applicability.</h1> Instruction No. 1914 supersedes all earlier Board instructions on stay of demand, including Instruction No. 95 and Instruction No. 1362, and is the operative directive for granting stays in cases of unreasonably high assessments and genuine hardship; prior clarifications and procedural measures (conditioning stays on absence of assessee lapses, limiting stays to substantial disputes, permitting security, and monitoring appeal disposal) were consolidated and replaced by the later instruction.

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