Valuation list not to be rendered invalid by certain failures or omissions

Valuation list not to be rendered invalid by certain failures or omissions.-Any failure on the part of the Assessing Authority to initiate proceedings within the time required by this Act or the Assessing Authority to prepare the valuation list or any matters required to be done by the authorities shall not vitiate the proceedings if the authorities act as a public servant within the meaning of the State Ranbir Penal Code, 1989 and exercise any powers vested in it or him by or under this Act.