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    <title>Insertion of new section 42 - WT Act - Notice deemed to be valid in certain circumstances.</title>
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    <description>The insertion creates a deemed service rule: if an assessee appears in proceedings or cooperates in an inquiry relating to assessment or reassessment, any notice required under the Act is deemed duly served in time, and the assessee is precluded from objecting that the notice was not served, not served in time, or served in an improper manner.</description>
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      <description>The insertion creates a deemed service rule: if an assessee appears in proceedings or cooperates in an inquiry relating to assessment or reassessment, any notice required under the Act is deemed duly served in time, and the assessee is precluded from objecting that the notice was not served, not served in time, or served in an improper manner.</description>
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