Section 52. Errors and defects in assessments, etc. (Real Property Gains Tax Act 1976

Real Property Gains Tax Act 1976 (Act 169)
PART V - ADMINISTRATIVE AND SUPPLEMENTAL

Section 52. Errors and defects in assessments, etc.

(1) No assessment, requisition, notice or other document purporting to be made or issued for the purposes of this Act shall be quashed or deemed to be void or voidable for want of form, or be affected by any mistake, defect or omission therein, if-

(a) it is in substance and effect in conformity with or according to the intent and meaning of this Act; and

(b) the person to whom it is addressed and any other person referred to therein are designated according to common intent and understanding.

(2) A requisition or notice of assessment shall not be impeached or affected by reason of a mistake therein as to-

(a) the name of the person liable; or

(b) the description of any chargeable gain or allowable loss,

so long as the requisition or notice of assessment is duly served on the person on whom it was intended to be served and contains in substance and effect the particulars on which the requisition or assessment is founded.