Section 156: Validity of notice of assessment or determination

156. Validity of notice of assessment or determination The validity of a notice of assessment or a determination made under this Act shall not be affected by reason of an error or mistake or omission as to— (a) the name or address of the person; (b) the date or period; (c) the description of any income; or (d) the amount of income tax assessed, if the person intended to be assessed or affected is sufficiently designated and the error or mistake or omission is not likely to deceive or mislead that person. [Issue 9] I5 – 94 (6) Revised Laws of Mauritius 157. — [S. 157 amended by Act 10 of 1998; repealed by s. 27 (10) (p) of Act 33 of 2004 w.e.f. 1 July 2006.]