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251. Assessment etc. not to be impeached

  1. 196No assessment or demand made, and no charge imposed, under the authority of this act shall be impeached or affected by reason of any clerical error or by reason of any mistake, -
    1. in respect of the name, residence, place of business or occupation of any person; or
    2. in the description of any property or thing; or
    3. in respect of the amount assessed, demanded or charged:
      Provided that the provisions of this Act have in substance and effect been complied with:
      Provided further that no proceedings under this Act shall, merely or any defect in form,
      be quashed or set aside by any court of law.
  2. No suit shall be brought in any court to recover any sum of money collected under the authority of this Act or to recover damages on account of any assessment or collection of money, made under the said authority if the provisions of this Act have in subsistence and effect been complied with.
  3. No distraint or sale, under this Act shall be deemed unlawful, nor shall any person making the same be deemed a trespasser, on account of any error, defect or want of form in the bill, notice, schedule, form or summons, notice of demand, warrant of distraint, inventory, or other proceeding relating thereto, if the provisions of this Act and of the rules and bye-laws made there under have in substance and effect been complied with.

196I bid.