In force2020 Revised EditionCurrent version · 2020 Revised EditionSee versions on Singapore Statutes Online(opens the publisher’s site)
Property Tax Act 1960 · 2020 Revised Edition · Part 5 · Collection and Recovery of Tax
48. Assessment, etc., not to be impeached for want of form
Feedback & support(1)
If the provisions of this Act are in substance and effect complied with, no assessment or valuation, no charge or demand of any tax and no seizure or sale under the authority of this Act may be impeached or is affected by reason of any mistake in —
(a)
the name of any person liable to pay the tax;
(b)
the description of any property or thing liable to the tax; or
(c)
the amount of assessment or the mode of seizure and sale.
(2)
No proceedings under this Act for the recovery of any taxes may be quashed or set aside in any court for want of form or procedure.