Section 42C:
Return of wealth, etc., not to be invalid on certain grounds.
No return of wealth,
assessment, notice, summons or other proceeding furnished or made or issued or taken or purported to
have been furnished or made or issued or taken in pursuance of any of the provisions of this Act shall be
invalid or shall be deemed to be invalid merely by reason of any mistake, defect or omission in such
return of wealth, assessment, notice, summons or other proceeding if such return of wealth, assessment,
notice, summons or other proceeding is in substance and effect in conformity with or according to the
intent and purpose of this Act.