41. Amendment of section 195 of the principal enactment

Section 195 of the principal enactment is hereby amended by the addition immediately after subsection (2)

of that section, of the following new subsection:-

“(3) Without prejudice to the generality of subsection (1) and subsection (2), 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 or be affected by reason of any variance in the designation of the officer who signed or executed such notice, assessment, certificate or other proceeding as the case may be, due to the implementation of the

Minutes of the Sri Lanka Inland Revenue Service as published in the Gazette, if the same is in substance and effect in conformity with, or according to, the intent and meaning of this Act or any other Act administered by the Commissioner-General, and if the person assessed or intended to be assessed or affected thereby, is designated therein according to common intent and understanding.”.