CCISS/NEIIPP, 2007. In fact, the letter dated 13.12.2023 issued by the Pollution Control Board, Assam granting ‘Consent to Operate’ to the petitioner refers to a document pertaining to the date 02.09.2018, which implies that the petitioner had applied for ‘Consent to Operate’ the industrial unit only in the year 2018. As such, the above gives rise to an inference that the petitioner could not have started operation of the industrial unit on 28.03.2017. Further, Section 21 of the Air (Prevention and Control of Pollution) Act, 1981 provides that no person can establish or operate an industrial plant, without the previous consent of the Pollution Control Board. Further, Section 25 of the Water (Prevention and Control of Pollution) Act, 1974 provides that no person shall establish or take any steps to establish any industry, operation or process, or any treatment and disposal system or any extension or addition thereto, which is likely to discharge sewage or trade effluent into a stream or well or sewer or on land, without the previous consent of the Pollution Control Board. Thus, the stand of the learned counsel for the petitioner that the consent of the Pollution Control Board for setting up the industry is not necessary in terms of the Industrial Policy of Assam, 2008, cannot be accepted, inasmuch as, an executive instruction cannot supersede/over-ride the provisions of a statutory law.