Order or revenue officer when reversible by reason of error or irregularity

(1) No order passed by a revenue officer shall be reversed or altered in appeal or revision on account of any error, omission or irregularity in the summons, notice, proclamation, warrant or order or other proceedings before during any enquiry or other proceedings under this Regulation, unless such error, omission, or irregularity has in fact occasioned a failure of justice. (2) In determining whether any error, omission or irregularity in any proceedings under this Regulation has occasioned a failure of justice, regard shall be had to the fact whether the objection could and should have been raised at an earlier stage in the proceedings.