Informalities and errors in assessment etc., not to be deemed to invalidate such assessment, etc.

(1) Any informality, clerical error, omission or other defect of form in any assessment made or in any distress levied or in any notice, bill, summons or other document issued under this Act or under any rule or bye-law made under this Act, may at any time, as far as possible be rectified — (a) when any special procedure has been laid down by or under this Act for the rectification of such informality, clerical error, omission or other defect, after following such procedure; and (b) where no such procedure has been laid down, after giving an intimation in writing to the person affected by such rectification. (2) No such informality, clerical error, omission or other defect shall be deemed to render the assessment, distress, notice, bill, summons or other document invalid or illegal, if the provisions of this Act, or of the rules or bye-laws made thereunder have in substance and effect been complied with; but any person who sustains any special damage by reason of any such informality, clerical error, omission or other defect shall be entitled to recover full satisfaction for the special damage in any Court of competent jurisdiction.