s 48 Assessment, etc., not to be impeached for want of form
48.—(1) If the provisions of this Act are in substance and effect complied with, no assessment or valuation, no charge or demand of any tax and no seizure or sale under the authority of this Act may be impeached or is affected by reason of any mistake in —(a) the name of any person liable to pay the tax; (b) the description of any property or thing liable to the tax; or (c) the amount of assessment or the mode of seizure and sale. (2) No proceedings under this Act for the recovery of any taxes may be quashed or set aside in any court for want of form or procedure.