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64. (1) No notice, assesment, certificate, or other proceeding
ar
purporting to be in accordance with the provisions of this Ordinance
shall be quashed, or deemed to be void or voidable, for want of form,
affected by reason of a mistake, defect, or omission therein, if
the same is in substance and effect in conformity with or according to
the intent and meaning of this Ordinance, and if the person assessed
or intended to be assessed or affected thereby is designated therein
according to osmon intent and understanding.
(2) Without prejudice to the generality of sub-section (1) an
assessment shallnot be impeached œr affected -
(a) by reason of a mistake therein as to the name or surmaa
amount of inecme assessed, or the amount
of the person chargeable,
of tax charged;
(b) by reason of any variance between th
assessment and
the notice thereof:
Provided that a notice of much assesment is duly served
the person intended to be charged and contains in substance and effect
the particulars mentioned in paragraph (a) of this sub-section.