Section 15B
Errors and defects in assessment, notice and other document
of State Sales Tax Enactment 1998
No assessment, notice or other document purporting to be made or issued for the purposes of this Enactment shall be quashed or deemed to be void or voidable for want of form, or be affected by any mistake, defect or omission therein, if it is in substance and effect in conformity with this Enactment or in accordance with the intent and meaning of this
Enactment and –
(a)
in the case of an assessment, the person assessed or intended to be assessed or affected thereby is designated; or
(b)
in any other case, the person to whom the notice and other document is addressed and any other person referred to therein are so designated, according to common intent and understanding.
(2)
An assessment purporting to be made or issued for the purposes of this
Enactment shall not be impeached or affected by reason of a mistake as to –
(a)
the name of the taxable person; or
(b)
the amount of State sales tax due and payable, so long as the a notice of assessment is served on the person on whom it was intended to be served and contains in substance and effect the particulars on which the assessment is founded.
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