नष्टकोणं निराश्रि पार्श्वापवृत्तं चाप्रशस्तम् ॥ कZ_०२.११.४१ ॥
naṣṭakoṇaṃ nirāśri pārśvāpavṛttaṃ cāpraśastam
অগ্রহণযোগ্য হলো যেগুলির কোণ নষ্ট, যথাযথ ভিত্তি/আশ্রয় নেই, অথবা কোনো পাশ বেঁকে/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.