(1)
Any informality, clerical error, omission or other defect in any assessment made or in any distress levied or any notice, bill, schedule, summons or other document issued under this Act, or under any regulation or by-law [or rule] [These words were inserted by Bombay 48 of 1950, Section 76(1).] made under this Act, may at any time, as far as possible, be rectified.
(2)
No such informality, clerical error, omission or other defect shall be deemed to render the assessment, distress, notice, bill, schedule, summons, or other document invalid or illegal, if the provisions of this Act and of the regulations, [by-laws and rules] [These words were substituted for the words 'and by-laws' by Bombay 48 of 1950, Section 76(2).] made hereunder 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.