Amendment status not verified — confirm the current text below against the official source.
('l) No ossessnent, reossessment, odjudicotion, review, revision, oppeol, rectificotion, notice, summons or other proceedings done, occepted, mode, issued, initioted, or purported to hove Rrblicotion d informotion in respect of persons in certoin coses. Assessment proceedings, etc. not to be involid on certoin grounds. 324 been done, occepted, mode, issued, initioted in pursuonce of ony of the provisions of this Act sholl be involid or deemed to be involid merely by reoson of ony mistoke, defect or omission therein, if such ossessment, re- ossessment, odjudicotion, review, revision, oppeol, rectificotion, notice, summons or other proceedings ore in substonce ond effect in con- formity with or occording to the intents, purposes ond require ments of this Act or ony existing low. (2) The service of ony notice, order or communicotion sholl not be colled in question, if the notice, order or communicotion, os the cose moy be, hos olreody been octed upon by the person to whom it is issued or where such service hos not been colled in question ot or in the eorlier proceedings commenced, continued or fi nolised pursuontto such notice, order or communi- cotion. 'l6l . Without preiudice to the provisions of section I60, ond notwithstonding onything contoined in ony other provisions of this Act, ony outhority, who hos possed or issued ony decision or order or notice or certificote or ony otrer document moy rectify ony error which is opporent on the foce of record in such decision or order or notice or certificote or ony other document, either on its own motion or where such error is brought Rectifico- tion of errors opporent on the foce of record. 329 to its notice by ony officer oppointed under thisAct or on officer oppointed under tre Cenrol Goods ond Services ToxAcr or by the offected person witrin o period of three months fiom the dote oI issue of such decision or order or notice or certificote or ony other document, os the cose moy be: Provided trqt no such rectifcotion sholl be done ofter o period oI six months from the dote of issue o, such decision or order or notice or certificote or ony other document: Provided further thot the soid period of six months sholl not opply in such coses where the rectificotion is purely in the noture oI correction of o clericol or orithmeticolenor, orising from ony occidentol slip or omission: Provided olso thot where such rectificotion odversely offects ony person, tre principles of noturoljustice sholl be followed by the outhority corrying out such rectificotion.