Finance & Law Explained in 2 Minutes
04/2019-20 — Supreme Court judgment in Kay Pan Fragrance
Reviewed 2026-07-19Official law prevails
Instruction in 2 Minutes
04/2019-20 (2019) addresses Supreme Court judgment in Kay Pan Fragrance.
Binding and use control
- Treat as an administrative instruction, not a substitute for the Act, Rules or judicial safeguards.
- Identify the issuing authority, officers covered and any later instruction.
- For search, summons, arrest or prosecution, preserve constitutional and procedural safeguards.
Operational checklist
- Official PDF and date
- Officer designation and jurisdiction
- Statutory power invoked
- Approval and reason-recording
- Taxpayer communication and DIN
- Evidence and custody record
- Review, appeal or complaint route
Practical Q&A
Can an instruction enlarge statutory power?
No. Administrative instructions must operate within the statute and binding judicial law.