Assessment etc. not to be questioned

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Chapter XX APPEALS FROM CERTAIN ORDERS

Statutory text

(1) No assessment or demand made, and no charge imposed under the authority of this Act shall be questioned or effected by reason of any clerical error or by reason of any mistake
- (a) in respect of the name, residence, place of business or occupation of any person 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 been, in substance and effect, complied with; and no proceedings under this Act shall, merely for defect in form, be quashed or set aside by any court: Provided that the person or property so assessed or charged is reasonably ascertainable.
(2) Notwithstanding anything contained in sub-section (1), no suit shall be entertained by any court of law unless the assessee pays fifty percent of the tax levied and demanded.

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