(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.(2)No suit shall be instituted in any court to recover any sum of money collected under this Act or to recover damages on account of any assessment, or collection of money so made, provided the provisions of this Act have been substantially complied with.(3)No distraint or sale under this Act shall be deemed unlawful, nor shall any person making the same be deemed as trespasser, on account of any error, defect or want or form in the bill, notice, schedule, form summons, notice of demand, warrant of distraint, inventory or other proceedings relating thereto if the provisions of this Act, the rules and bye-laws have been substantially complied with:Provided that a person aggrieved by any irregularity shall be entitled to claim compensation for damage sustained by him.
