Benami property appeals tribunal proceedings remain valid despite vacancies, appointment defects, or non-merit procedural irregularities. Section 36 provides that no act or proceeding of the Appellate Tribunal shall be invalid merely by reason of any vacancy in or defect in the constitution of the Tribunal; any defect in the appointment of a person acting as a Member; or any irregularity in the procedure of the Tribunal not affecting the merits of the case.