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2017 (5) TMI 583 - GUJARAT HIGH COURTExemption u/s 11 - Condonation of delay in respect of defective form - rectified Form No.10 filled - Claim of the petitioner under Section 11(2) - Held that:- The respondent authority has not considered at all the rectified Form No.10, which was filed somewhere on 16 & 21/11/2016 and in any case it was prior to the impugned order dated 28/11/2016 wherein the respondent authority has observed that the question of condonation of delay in respect of defective form does not arise. Under the circumstances, we are of the opinion that when the petitioner had already filed the rectified Form No.10, which was filed prior to the impugned order, the respondent authority was required to consider the same in accordance with law. Under the circumstances, the matter is required to be remanded to the respondent authority to consider the application of the petitioner and /or claim of the petitioner under Section 11(2) of the Act afresh by considering rectified Form No.10 in accordance with law for which we have not expressed any opinion whether such rectified Form was permissible or not. However, in any case, the respondent authority was required to deal with rectified Form No.10.
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