Assessments etc., not to be impeached

Assessments etc., not to be impeached (1) No assessment or demand made, and no charge imposed, under the authority of this Act, shall be impeached or affected by reasons of any clerical error or by reason of any mistake,- (a) in respect of the name, residence, place of business or occupation of any persons, or (b) in the description of any property or thing, or (c) in respect of the amount assessed, demanded or charged, provided that the provisions of this Act have in substance and effect been compiled with; and no proceedings under this Act shall, merely for defect in form be quashed or set aside by any Court. (2) No suit shall be brought in any Court to recover any sum of money collected under the authority of this Act or to recover damages on account of assessment or collection of money made under the said authority: Provided that the provisions of this Act have in substance and effect been compiled with. (3) No distraint or sale under this Act shall be deemed unlawful, nor shall any person making same be deemed a trespasser, on account of any error, defect or want of form in the bill, notice, schedule, form, summons, notice of demand, warrant of distraint, inventory or other proceeding relating thereto, if the provisions of this Act and of the rules and bye-laws made thereunder have in substance and effect been compiled with: Provided that every person aggrieved by any irregularity may recover satisfaction for any special damages sustained by him. (4) Notwithstanding anything in the Code of Civil Procedure, 1908 (Central Act 5 of 1908) or in any other law for the time being in force, no court shall grant any permanent or temporary injunction or make any interim orders restraining any proceeding which is being or about to be taken under this Act for the revision or amendment of the assessment books or restraining such revision or amendment from taking effect.