ఇఫ్ ఇట్ ఈజ్ సెడ్ దట్ 74 ఈజ్ ఇన్వాలిడ్, कोई fraud का case ही नहीं था, తో it is deemed that the notice is issued under 73
if it is said that 74 is invalid, koi fraud ka case hi nahin tha, to it is deemed that the notice is issued under 73