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Issues: Whether an application for renewal of registration of a firm under the income-tax law could be rejected because one partner did not personally sign the declaration, without first giving the firm an opportunity to rectify the defect.
Analysis: The declaration for continuation of registration was required to be furnished in the prescribed form and verified in the manner laid down by the rules, including personal signatures of the partners. The omission of one partner's personal signature made the application defective, but the defect was not one that rendered the application void. The statutory scheme required the Income-tax Officer, where the declaration was not in order, to intimate the defect to the firm and allow one month for rectification. Since the officer had already noticed the defect but did not afford the firm an opportunity to cure it, the defect could not be treated as a ground to deny continuation of registration. The older Act did not contain this remedial safeguard, and that distinction reinforced the mandatory nature of the opportunity under the later Act.
Conclusion: The defect was curable and the firm was entitled to an to rectify it; refusal of renewal without such opportunity was not justified. The question was answered in the negative, against the department and in favour of the assessee.
Ratio Decidendi: Where the statutory declaration for continuation of registration is defective but not void, the assessing authority must notify the defect and give the assessee the prescribed opportunity to cure it before refusing registration.
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