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As enacted
Contents

Part X · Miscellaneous

50. Validity of assessments

Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.

(1)

Any notice, assessment, certificate or other proceeding under this Act shall not 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, 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.

(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 the liable turnover or the amount of the levy charged;

or

(b)

any variance between the assessment and the notice therefor, if notice of such assessment is duly served on the person intended to be charged and contains in substance and effect the particulars set out in paragraph (a) of this subsection.

Read on from s 51

Part XI

Adminstration Provisions

Read on from Part XI

Part XII

General

Read on from Part XII

Schedules