62.  Assessment proceedings etc., not to be invalid on certain grounds:-           

          (1) No 1[***] assessment (including review, appeal, rectification 2[, penalty and forfeiture]), notice, summons or other proceedings furnished, made or issued or taken or purported to have been furnished, made or issued or taken in pursuance of any of the provisions of this Act shall be invalid or shall be deemed to be invalid merely by reason of any mistake, defect or omission in such 1[***] assessment, notice, summons or other proceedings, if such 1[***] assessment, notice, summons or other proceedings are, in substance and effect in conformity with or according to the intent, purposes and requirements of this Act.

       (2)  The service of any notice, order or communication shall not be called in question, if the said notice, order or communication, as the case may be, has already been acted upon by the dealer or person to whom it is issued or which service has not been called in question at or in the earlier proceedings commenced, continued or finalized pursuant to such notice, order or communication.

       (3)  No order, including an order of assessment, review, appeal or rectification 2[, penalty or forfeiture] passed under the provisions of this Act 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 Act.

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           1 This word was deleted by Mah. Act No. XIV of 2005, dt. 31-3-2005 w.e.f. 1.4.2005.

              2  These words were substituted by Mah. Act No. XIV of 2005, dt. 31-3-2005 w.e.f. 1.4.2005.