Meaning of “Considers that the declaration… Is not in order”

Case Name : Grafik india v. Cit 

Citation : [1986] 26 taxman 683/159 itr 528 (delhi)

Court : Delhi high court

Section : 184 to 187

Meaning : It cannot be said that the words ‘considers that the declaration furnished by a firm in pursuance of sub-section (7) of section 184 is not in order’ occurring in section 185(3) should be limited only to the case where there is a defect in the form, and are not to apply when the form is filed late.