Vacancies, etc., not to invalidate proceedings of Adjudicating Authority.

¹[16.No act or proceeding of the Adjudicating Authority shall be invalid merely by reason of—
(a)any vacancy in, or any defect in the constitution of the Authority; or
(b)any defect in the appointment of a person acting as a Member of the Authority; or
(c) any irregularity in the procedure of the Authority not affecting the merits of the case.]

NOTE:-

1.Omitted by the Finance Act, 2021, w.e.f. 1-7-2021. Prior to its omission, section 16 read as under:

"16. Vacancies, etc., not to invalidate proceedings of Adjudicating Authority.—No act or proceeding of the Adjudicating Authority shall be invalid merely by reason of—

(a)any vacancy in, or any defect in the constitution of the Authority; or

(b)any defect in the appointment of a person acting as a Member of the Authority; or

(c)any irregularity in the procedure of the Authority not affecting the merits of the case."