61.
| (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 effected 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 affected or impugned by reason of
| | (a) a mistake therein as to the name or surname of person chargeable, the amount of the value of taxable supplies or the amount of tax charged ; or | | |
| | (b) any variance between the assessment and the notice therefor | | |
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Sri Lanka Consolidated Acts