Section 62(3) in The Maharashtra Value Added Tax Act, 2002
(3)No order, including an order of assessment, review, appeal, rectification [penalty or forfeiture] [These words were substituted by Maharashtra Act No. 14 of 2005, Section 32(2), (w.e.f. 1-4-2005).] 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.
