Section 72 Provision in the case of defective or irregular proceedings

72. Provision in the case of defective or irregular proceedings

No assessment made, penalty or compounding fee levied or other order passed by any officer or authority under the Act, shall be set aside merely on account of any defect or irregularity in the procedure relating thereto, unless it appears that such defect or irregularity has in fact occasioned material hardship or failure of justice.