नष्टकोणं निराश्रि पार्श्वापवृत्तं चाप्रशस्तम् ॥ कZ_०२.११.४१ ॥
naṣṭakoṇaṃ nirāśri pārśvāpavṛttaṃ cāpraśastam
अप्रशस्तं वज्रं यत् नष्टकोणं, निराश्रि, पार्श्वापवृत्तं च।
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.