¹SECTION 23B. 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.

Note:

¹ " SECTION 23B. 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." Omitted w.e.f. 01/04/2017, Finance Act, 2017.