§ 77 — Errors and defects in assessment and notice

77.—(1) No assessment, warrant or other proceeding purporting to be made in accordance with the provisions of this Act is to be quashed, or is deemed to be void or voidable, for want of form, or is affected by reason of a mistake, defect or omission therein, if it is in substance and effect in conformity with or according to the intent and meaning of this Act, and if the person assessed or intended to be assessed or affected thereby is designated therein according to common intent and understanding.(2) An assessment must not be impeached, and is not affected —(a)

by reason of a mistake therein as to —(i)

the name or surname of a person liable;

(ii)

the description of any income; or

(iii)

the amount of tax charged; and

(b)

by reason of any variance between the assessment and the notice thereof.

(3) In cases of assessment, the notice thereof must be duly served on the person intended to be charged and such notice must contain in substance and effect the particulars on which the assessment is made.

—(1) No assessment, warrant or other proceeding purporting to be made in accordance with the provisions of this Act is to be quashed, or is deemed to be void or voidable, for want of form, or is affected by reason of a mistake, defect or omission therein, if it is in substance and effect in conformity with or according to the intent and meaning of this Act, and if the person assessed or intended to be assessed or affected thereby is designated therein according to common intent and understanding.

(2) An assessment must not be impeached, and is not affected —(a)

by reason of a mistake therein as to —(i)

the name or surname of a person liable;

(ii)

the description of any income; or

(iii)

the amount of tax charged; and

(b)

by reason of any variance between the assessment and the notice thereof.

(3) In cases of assessment, the notice thereof must be duly served on the person intended to be charged and such notice must contain in substance and effect the particulars on which the assessment is made.