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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