Curable verification defect in appeal cannot justify dismissal without opportunity to rectify the irregularity.

A defect in verification of an otherwise competent special appeal was treated as a curable procedural irregularity, not a jurisdictional defect affecting maintainability. The Rajasthan HC held that the appeal should not have been dismissed as incompetent without first giving the party an opportunity to have the verification properly made, especially where the original assessing authority had offered additional verification. The dismissal was therefore unsustainable, the revision was allowed in favour of the Revenue, and the matter was remitted for curing the verification defect and for fresh decision of the special appeal on merits in accordance with law.

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Issues: Whether dismissal of the special appeal as incompetent for want of verification by the original assessing authority was justified, and whether the alleged defect in verification was a curable irregularity requiring an opportunity to rectify it.

Analysis: The appeal had been instituted by the competent assessing authority, and the objection related only to the form of verification. Such a defect, if any, did not affect the maintainability of the appeal on merits and was at most a procedural irregularity capable of being cured. Before rejecting the appeal on that ground, the authority ought to have afforded an opportunity to have the verification properly made. The offered additional verification by the original assessing authority reinforced that the defect could be regularised and that dismissal without such opportunity was unwarranted.

Conclusion: The dismissal of the special appeal for defective verification was unsustainable, and the revision was allowed in favour of the Revenue.

Final Conclusion: The matter was sent back for verification to be cured and for the special appeal to be decided afresh on merits in accordance with law.

Ratio Decidendi: A defect in verification of an otherwise competent appeal is only a curable procedural irregularity, and the party must be given an opportunity to remedy it before the appeal is rejected as incompetent.

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