Section 14(10) in The Punjab Tax on Luxuries Act, 2009
(10)No assessment or other proceeding purported to be made or taken under this Act or the rules made thereunder, shall be-(a)quashed or deemed to be void for the reason that the same was not in the prescribed form; or(b)affected by reason of a mistake, defect or omission therein:Provided that such an assessment is substantially in conformity with the provisions of this Act and the rules framed thereunder.
