96.
| (1) No notice, assessment, certificate, or other proceeding purporting to be in accordance with the provisions of 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 the same 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. |
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| (2) Without prejudice to the generality of subsection (1), an assessment shall not be impeached or affected-
| | (a) by reason of a mistake therein as to the name or surname of the person chargeable, the amount of income, wealth or gifts assessed, or the amount of tax charged; or | | |
| | (b) by reason of any variance between the assessment and the notice thereof, | | |
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Sri Lanka Consolidated Acts