Amendment status not verified — confirm the current text below against the official source.
Informalities and errors in assessments, etc. not to be deemed to invalidate such assessment, etc.— (1) Any informality, clerical error, omission or other defect in any assessment made or in any distress levied or in any notice, bill, schedule, summons or other document issued under this Act, or under any regulation or by-law1 2[or rule] made under this Act, may at any time, as far as possible, be rectified. (2) No such informality, clerical error, omission or other defect shall be deemed to render the assessment, distress, notice, bill, schedule, summons, or other document invalid or illegal, if the provisions of this Act and of the regulations3, 4[by-laws and rules] made hereunder have in substance and effect been complied with; but any person who sustains any special damage by reason of any such informality, clerical error, omission or other defect shall be entitled to recover compensation for the same by suit in a Court of competent jurisdiction.