77. Admissibility of tax determination notice.—

(1) Every original or attested copy of a notice of tax determination shall be so admissible in a proceeding as a conclusive proof that the determination has been duly made and, except in proceedings in relation to tax determination, that the amount and all particulars of the determination are correct.

(2) No tax determination made or executed may be quashed or deemed to be void or voidable for not being made or executed in the prescribed forms.

(3) No tax determination shall be affected or impaired for any omission‚ or mistakes or defects therein, if it is in conformity with this Act, and the name of person assessed or on whom tax may be imposed is cited in such notice according to common understanding.