https://www.taxtmi.com/caselaws?id=152338 Where a statutory declaration form has been filed before assessment and accepted by the assessing authority, a clerical omission does not justify rejection without first giving the dealer a reasonable opportunity to cure the defect. The Court distinguished cases where the declaration was never produced at the assessment stage, and held that those authorities did not apply here because the C form had already been accepted, with only the date of issue omitted. The governing rule requiring an opportunity to remove defects supported the Board's direction to allow rectification, and the reference was answered in the affirmative. en-us Tue, 18 Apr 1978 00:00:00 +0530 Sat, 29 Jun 2013 16:28:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152338 Where a statutory declaration form has been filed before assessment and accepted by the assessing authority, a clerical omission does not justify rejection without first giving the dealer a reasonable opportunity to cure the defect. The Court distinguished cases where the declaration was never produced at the assessment stage, and held that those authorities did not apply here because the C form had already been accepted, with only the date of issue omitted. The governing rule requiring an opportunity to remove defects supported the Board's direction to allow rectification, and the reference was answered in the affirmative. Case-Laws VAT and Sales Tax Tue, 18 Apr 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152338