Board instructions are statutorily binding - field officers must give due importance to circulars when assessing sugar mills. The Public Accounts Committee criticised an assessing officer's failure to give proper effect to a Board circular on assessment of sugar mills, finding that a mere note in the file did not demonstrate adequate consideration; the Board directed that the PAC observations be noted by all officers and stressed that its instructions and circulars are statutorily binding and must be given due importance.
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.
Board instructions are statutorily binding - field officers must give due importance to circulars when assessing sugar mills.
The Public Accounts Committee criticised an assessing officer's failure to give proper effect to a Board circular on assessment of sugar mills, finding that a mere note in the file did not demonstrate adequate consideration; the Board directed that the PAC observations be noted by all officers and stressed that its instructions and circulars are statutorily binding and must be given due importance.
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