(1)No assessment or demand made and no charge imposed under this Act shall be impeached or affected by reason of any clerical error or any mistake in respect of the name, residence, place of business or occupation of any person or in the description of any property or thing, or in respect of the amount assessed, demanded or charged, provided the provision of this Act have been substantially complied with and no proceedings under this Act shall, merely for defect in form, be quashed or set aside by any court.
