Inland Revenue Act 2006 · As enacted · Chapter XXVII · Miscellaneous
195. Validity of notices, assessments etc.
Official English translation. The Sinhala text prevails.
Official translationFrom Department of Government Printing, unchanged
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.
Without prejudice to the generality of subsection (1), an assessment shall not be affected or impugned by reason of—
a mistake as to the name or surname of the person chargeable, the amount of income assessed, or the amount of tax charged; or
any variance between the assessment and the notice thereof, if the notice of such assessment is duly served on the person intended to be charged and contains in substance and effect the particulars mentioned in paragraph (a) of this subsection.
Chapter XXVIII
Repayment
Chapter XXIX
Penalties and Offences
Chapter XXX
Administration
Chapter XXXI
General
Chapter XXXII
Interpretation
Chapter XXXIII