Cap. 372 Art. 39Errors, etc., in assessments and notices.

(1) No assessment, warrant or other proceeding purporting to be made in accordance with the provisions of the Income Tax

Acts shall be quashed, or deemed to be void or voidable, for want of form, or be affected by the reason of a mistake, defect or omission therein, if the same is in substance and effect in conformity with or according to the intent and meaning of the Income Tax Acts or any Act amending the same, and if the person assessed or intended to be assessed or affected thereby is designated therein according to the common intent and understanding.

(2) An assessment shall not be impeached or affected -

(a) by reason of a mistake therein as to -

(i) the name or surname of a person liable; or

(ii) the description of any income; or

(iii) the amount of tax charged;

(b) by reason of any variance between the assessment and the notice thereof:

Provided that in cases of assessment, the notice thereof shall be duly served on the person intended to be charged and such notice shall contain, in substance and effect, the particulars on which the assessment is made.

(3) In the case of a body of persons it shall be sufficient for the purposes of the Income Tax Acts if only the name of the body of persons appears on any notice issued thereunder by or on behalf of the Commissioner.

(4) Where any appeal has been entered from any assessment raised by the Commissioner and such assessment is by final decision or judgment declared invalid or void, the Commissioner may, within one year of the final decision or judgment as the case may be, where a new assessment cannot be issued under any other provision of the Income Tax Acts, raise a new assessment on the taxpayer on all or any part of the chargeable income of the taxpayer as declared by the taxpayer for the year of assessment in question upon which no valid assessment has been raised; and the provisions of the Income Tax Acts as to notice of assessment, appeal and other proceedings under the Income Tax Acts shall apply to such assessment and to any tax chargeable thereunder.