98. Assessment proceedings, etc. not to be invalid on certain grounds.
(1)No return, assessment, appeal, rectification, notice, summons or other proceedings accepted, made, issued or taken, or purposed to have been accepted, made, issued or taken in pursuance of any of the provisions of this Act shall be invalid or deemed to be invalid merely by reason of any mistake, defect or omission in such return, assessment, appeal, rectification, notice, summons or other proceedings, if such return, assessment, appeal, rectification, notice or other proceedings are, in substance and effect, in conformity with or according to the intents, purposes and requirements of this Act.(2)The service of any notice, order or communication shall not be called in question if the 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 where such service has not been called in question at or in the earliest proceedings commenced, continued or finalised pursuant to such notice, order or communication.(3)No order, including an order of assessment, revision or rectification passed by any authority under nay provision of this act shall be invalid merely on the grounds that the action could also have been take by any other authority under any other provision of this Act.
