Informalities and errors in assessments, etc, not to be deemed to invalidate such assessment, etc.

(1) Any informality, clerical error, omission or other defects in any assessment made or any distress levied or attachments made or in any notice, bill, schedule, summons or other documents issued under this Act or under any rule, regulation or bye-law may at any time, as far as possible, be rectified.\br<span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>@s (2) No such informality, clerical error, omission or other defect shall be deemed to render the assessment, distress, attachment, notice, bill, schedule, summons, or other document invalid or illegal if the provisions of this Act and of the rules, regulations or bye-laws have in substance and effect been complied with, but any person who sustains any special damage by reason of any such informality, clerical error, omission or other defect shall be entitled to recover compensation for the same by suit in a court of competent jurisdiction.\br<span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>@s <br>