(1) No assessment, notice, summons or other proceedings made or issued or taken

or purported to have been made or issued or taken in oursuance of any of the orovisions of

this ~egulation'or under the earlier law shall be invalid or shall be deemed ip be invalid

merely by reason of any mistake, defect or omission in such assessment, notice, summons or other proceedings, ifsuch awsment, notice, summons or other proceedings are in substance

and effect in conformity

with or according to the intent and purposes of this Regulation or any earlier law.

1. (2) The service of any notice. order or communication shall not be called in auestion if the did notice, order or &nununkition, as the case may be, has already been seted upon

commenced, continued or finalia pursuant to such notice, order or communication. Extension of period of limitation in Ccrhin caw. Burden of proof. Bar on appeal againsl certain orders. Assessment or pmc&dingJ. elc., wt lo bo invalid on milain gmunds. ,Statement of case to High Court. Appearance before any authority in proceedings. -45- SERIES - I No. : 05 DATED 18~ AUGUST, 2005. 1

1. (3) No assessment made under this Regulation shall be invalid merely on the ground that the action could also have been taken by any other authority under any other provisions of this Regulation.