Benamidar rule: firms may refile partnership registration in amended forms and applications must be considered on merits. Amendment treating partners as benamidars altered eligibility for partnership registration and amended Form Nos. 11, 11A and 12 to require a declaration; where old forms were filed for the assessment year 1971-72, officers must inform firms and allow one month to submit the amended form, and any such revised application must be disposed of on its merits. The same relief was extended to assessment year 1972-73 where amended forms were not available.