It is settled principle that principle of estoppel cannot override the law. The manual duly approved by the Executive Council will prevail over any such principle of estoppel or acquiescence.
31. Further in the case of Tata Chemicals Ltd. Vs. Commissioner of Customs (preventive), Jamnagar8, it has been laid down that there can be no estoppel against law. If the law requires something to be done in a particular manner, then it must be done in that manner, and if it is not done in that manner, then it would have no existence in the eye of the law.
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
Civil Appeal Nos. 45784580 of 2022
KRISHNA RAI (Dead) THROUGH LRs & ORS. Vs BANARAS HINDU UNIVERSITY THROUGH REGISTRAR & ORS.
Coram: DINESH MAHESHWARI; VIKRAM NATH, JJ.
Author: Vikram Nath, J.
Dated: JUNE 16, 2022
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