Section 4(3) in Bihar Settlement of Taxation Dispute Rules, 2020
(3)Where upon verification under sub-rule (2), it is found by the authority specified in that sub-rule that the application is incomplete/incorrect/does not conform to the requirements of rule 3, the said authority shall, on the next day of verification as specified in sub-rule (2), issue Deficiency memo in Form-III for rectification of defects of application in Form-I.
