https://www.taxtmi.com/caselaws?id=150379 A validating provision under the Bengal Public Demands Recovery Act was treated as curative of mere defects, errors, or irregularities in the certificate and section 7 notice, so formal non-compliance did not invalidate the proceedings where the substance of the demand and notice was clear. The court also held that a fresh notice issued after the original certificate date was not vitiated merely because it bore a later date, since the form could vary with circumstances and the mismatch caused no prejudice. The statement of objects and reasons could not override the plain statutory language, and the recovery proceedings were upheld as legally valid. en-us Wed, 09 Sep 1970 00:00:00 +0530 Mon, 13 May 2013 18:45:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150379 A validating provision under the Bengal Public Demands Recovery Act was treated as curative of mere defects, errors, or irregularities in the certificate and section 7 notice, so formal non-compliance did not invalidate the proceedings where the substance of the demand and notice was clear. The court also held that a fresh notice issued after the original certificate date was not vitiated merely because it bore a later date, since the form could vary with circumstances and the mismatch caused no prejudice. The statement of objects and reasons could not override the plain statutory language, and the recovery proceedings were upheld as legally valid. Case-Laws VAT and Sales Tax Wed, 09 Sep 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150379