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When can a ground missing from the appeal form be raised?

AOnly with the Board's leave
BNever at the hearing stage
COnly if tax is paid in full
DIf the omission was not wilful
Answer & Solution
Correct answer: D. If the omission was not wilful
Section 250(5) allows an unspecified ground if the omission from the form of appeal was not wilful or unreasonable.
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