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    <title>Assessment proceedings, etc. not to be invalid on certain grounds.</title>
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    <description>Section 160 preserves the validity of assessments and related proceedings despite mistakes, defects or omissions if such actions are in substance and effect consistent with the intents, purposes and requirements of the Act or any existing law, and prevents collateral challenge to service of notices or orders where the recipient has acted on them or failed to contest service in earlier proceedings.</description>
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