Chapter V of Finance Act, 1994
  • Section

96B. 1[Vacancies, etc., not to invalidate proceedings

No proceeding before, or pronouncement of advance ruling by, the Authority under this Chapter shall be questioned or shall be invalid on the ground merely of the existence of any vacancy or defect in the constitution of the Authority.]

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Notes :

1. Inserted by the Finance Act, 2003, w.e.f. 14-5-2003.