(1)No assessment or demand made, and no charge imposed, under the authority of this act shall be impeached or affected 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 in substance and effect been complied with:Provided further that no proceedings under this Act shall, merely or any defect in form, be quashed or set aside by any court of law.