नष्टकोणं निराश्रि पार्श्वापवृत्तं चाप्रशस्तम् ॥ कZ_०२.११.४१ ॥
naṣṭakoṇaṃ nirāśri pārśvāpavṛttaṃ cāpraśastam
অগ্ৰহণযোগ্য সেইবোৰ—যাৰ কোণ নষ্ট, উপযুক্ত আধাৰ/আশ্ৰয় নাই, অথবা পাৰ্শ্ব বেঁকা/বিকৃত।
To prevent disputes and bribery by making rejection grounds objective and reviewable.
Clear defect rules reduce overpayment from the treasury and improve tax valuation accuracy in markets.