SECTION PART I.- PRELIMINARY 1. Short title 2 ... - Lexadin

sickness or other reasonable cause, the person in whose name the
assessment was made was prevented from making the application within
such period of twenty-one days shall, extend the period as may be
reasonable in the circumstances.
(4) After receipt of a notice of objection referred to in subsection (2) of
this section the Board may within such time and at such place as the
Board shall specify, require the person giving the notice of objection to
furnish such particulars as the Board may deem necessary, and may by
notice within such time and at such place as the Board shall specify,
require any person to give evidence orally or in writing respecting any
matters necessary for the ascertainment of the tax payable, and the
Board may require such evidence if given orally to be given on oath or if
given in writing to be given by affidavit.
(5) In the event of any person assessed who has objected to an
assessment made upon him agreeing with the Board as to the amount of
tax liable to be assessed, the assessment shall be amended accordingly,
and notice of the tax payable shall be served upon such person.
(6) If an applicant for revision under the provisions of subsection (2) of
this section fails to agree with the Board the amount of the tax, the
Board shall give such applicant notice of refusal to amend the
assessment as desired by such applicant, and may revise the assessment
to such amount as the Board may determine and give such applicant
notice of the revised assessment and of the tax payable together with
notice of refusal to amend the revised assessment and, wherever
requisite, any reference in this Act to an assessment or to an additional
assessment shall be treated as a reference to an assessment or to an
additional assessment as revised under the provisions of this subsection.
Errors and
defects in
assessment
and notice.
37. (1) No assessment, warrant or other proceeding purporting to be
made in accordance with the provisions of this Act shall be quashed, or
deemed to be void or voidable, for want of form, or be affected by
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 this Act or any Act amending the same, and if the company
assessed or intended to be assessed or affected thereby is designated
therein according to 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 of a company liable or of a person in whose
name a company is assessed, or
(ii) the amount of the tax;
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