https://www.taxtmi.com/caselaws?id=74253 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. en-us Fri, 20 May 1988 00:00:00 +0530 Wed, 01 Feb 2012 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74253 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. Case-Laws Indian Laws Fri, 20 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74253