Section 29 in Andhra Pradesh Tax on Entry of Motor Vehicles into Local Areas Act, 1996
29.
No assessment made, penalty or compounding fee levied or other order passed by any officer or authority under this Act, shall be set aside merely on account of any defect or irregularity in the procedure relating thereto, unless it appears that such defect or irregularity has in fact occasioned material hardship or failure of justice.
