116. Defect does not affect validity

Official English translation. The Sinhala text prevails. Open the official Sinhala text, official PDF on documents.gov.lk

(1)

No notice, assessment, form, 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, if it is in substance and effect in conformity with, or according to the intent and meaning of this Act, and where the person assessed or intended to be assessed or affected thereby, is reasonably described or identified.

(2)

Without prejudice to the generality of subsection (1), an assessment shall not be affected or impugned by reason of –

(a)

a mistake as to the name or surname of the person chargeable, the amount of income assessed, or the amount of tax charged; or

(b)

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 all relevant particulars.

(3)

Without prejudice to the generality of subsection (1)

and subsection (2), no notice, assessment, form, 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 or be affected by reason of any variance in the designation of the tax official who signed or executed such notice, assessment, form, certificate or other proceeding as the case may be.

Read on from s 117

116. Defect does not affect validity

Schedules