§ 52 — Errors and defects in assessment and notice

52.—(1) No assessment 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 —(a)

it is, in substance and effect, in conformity with or according to the intent and meaning of this Act; and

(b)

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 of a chargeable entity; or

(ii)

the amount of MTT or DTT charged; and

(b)

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

(3) The notice of an assessment must be duly served on the chargeable entity and must contain in substance and effect the particulars on which the assessment is made.

—(1) No assessment 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 —(a)

it is, in substance and effect, in conformity with or according to the intent and meaning of this Act; and

(b)

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 of a chargeable entity; or

(ii)

the amount of MTT or DTT charged; and

(b)

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

(3) The notice of an assessment must be duly served on the chargeable entity and must contain in substance and effect the particulars on which the assessment is made.