नष्टकोणं निराश्रि पार्श्वापवृत्तं चाप्रशस्तम् ॥ कZ_०२.११.४१ ॥
naṣṭakoṇaṃ nirāśri pārśvāpavṛttaṃ cāpraśastam
ଅପ୍ରଶଂସନୀୟ ହୀରା—କୋଣ ନଷ୍ଟ ଥିବା, ଯଥୋଚିତ ଆଧାର/ଆଶ୍ରୟ ନଥିବା, କିମ୍ବା ପାର୍ଶ୍ୱ ମୁଡ଼ି/ବିକୃତ ଥିବା।
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.