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The State Of Uttar Pradesh And Others vs Babu Ram Upadhya on 25 November, 1960

27. Executive instructions cannot amend or supersede the statutory rules or add something therein, nor the orders be issued in contravention of the statutory rules for the reason that an administrative instruction is not a statutory Rule nor does it have any force of law; while statutory rules have full force of law provided the same are not in conflict with the provisions of the Act. (Vide: "State of U. P. and Ors. v. Babu Ram Upadhyaya17"
Supreme Court of India Cites 41 - Cited by 800 - Full Document

Union Of India (Uoi), Represented By The ... vs The Registrar, Central Administrative ... on 18 July, 2005

In "Union of India v. Sri Somasundaram Vishwanath19", the Hon'ble Apex Court observed that if there is a conflict between the executive instruction and the Rules framed under the proviso to Article 309 of the Constitution, the Rules will prevail. Similarly, if there is a conflict in the Rules made under the proviso to Article 309 of the Constitution and the law, the law will prevail.

Commissioner Of Income Tax,Mumbai vs Anjum M.H.Ghaswala & Ors on 18 October, 2001

In "Commissioner of Income Tax, Mumbai v. Anjum M.H. Ghaswala23", the Apex Court held that circulars issued by the Central Board of Direct Taxes under the provisions of Section 119 of the Income Tax Act, 1961 have statutory force and any other instruction/circular not issued under the said provision, will not be of any assistance to anybody as the same would not have statutory force.
Supreme Court of India Cites 44 - Cited by 678 - Full Document
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