Court-fee stamp defect cannot justify rejection without chance to cure; appeal remanded for decision on merits.

An appeal rejected solely for absence of the required court-fee stamp was held to be unsustainable where no opportunity was given to cure the defect. The deficiency was capable of rectification, and the appellate authority should have allowed the appellant to make good the stamp before deciding the matter. The rejection was therefore bad in law, and the matter was remanded to the Collector (Appeals) to permit affixation of the necessary court-fee stamp and then decide the appeal on merits.

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Issues: Whether the rejection of the appeal for failure to affix the required court-fee stamp was sustainable without giving the appellant an opportunity to make good the deficiency.

Analysis: The appeal before the Collector (Appeals) had been rejected solely on the ground that the memorandum of appeal was not accompanied by the necessary court-fee stamp. The record showed that no opportunity had been given to the appellant to cure this defect, although the deficiency was capable of being rectified.

Conclusion: The rejection was held to be bad in law. The appeal was allowed and the matter was remanded to the Collector (Appeals) to permit affixation of the necessary court-fee stamp and thereafter decide the appeal on merits.

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