Section 81

Errors, etc. in assessments or notices.

Deleted by (TPA 2nd Sch Para 4)

(1) No assessment, warrant or other document purporting to be made, issued or executed under this Act shall be quashed, or deemed to be void or voidable, for want of form, or be 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 shall not be impeached or affected by reason of a -
(a) mistake therein as to -
(i) the name of the person assessed; or
(ii) the description of any income;
(b) variance between the assessment and the duly served notice thereof, which is not likely to deceive or mislead a person affected by the assessment.

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