Section 29(10) in The Punjab Value Added Tax Act, 2005
(10)No assessment or other proceedings purported to be made, or executed under this Act or the rules made thereunder, shall be, -(a)quashed or deemed to be void only for the reason that the same were 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 this Act or according to the intent and meaning of this Act and the rules made thereunder.
