Section 62(1) in The Maharashtra Value Added Tax Act, 2002
(1)No [* * *] [This word was deleted by Maharashtra Act No. 14 of 2005, Section 35(1)(a), (w.e.f. 1-4-2005).], assessment (including review, appeal, rectification [penalty and forfeiture] [These words were substituted by Maharashtra Act No. 14 of 2005, Section 35(1)(b), (w.e.f. 1-4-2005).], 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 [* * *] [This word was deleted by Maharashtra Act No. 14 of 2005, Section 35(1)(a), (w.e.f. 1-4-2005).], assessment, notice, summons or other proceedings, if such [* * *] [This word was deleted by Maharashtra Act No. 14 of 2005, Section 35(1)(a), (w.e.f. 1-4-2005).], 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.
