Section 286: Errors and defects in assessment and notice.

1 An assessment, warrant or other proceeding purporting to be made in accordance with this Act shall not be quashed or deemed to be void or voidable for want of form or be affected by reason of a mistake, defect or omission, if the —
a substance and effect of the assessment is in conformity with the provisions of this Act; and
b company assessed or intended to be assessed or affected is designated according to common intent and understanding.

2 An assessment shall not be invalidated or affected by reason of—
a a mistake as to the —
(i) name of a company liable or of a person in whose name a company is assessed, or
(ii) amount of the tax; or
b any variance between the assessment and the notice, if in cases of assessment, the notice be duly served on the company intended to be assessed or on the person in whose name the assessment was to be made on a company, and such notice contains, in substance and effect, the particulars on which the assessment is made.