any tax invalid by reason of irregularities or inf ormalities in the proceedings of the officers charged with the assessment or collection of the taxes, or of a failure to perform their duties within the time specified for their performance, unless such irregularities, informalities, or failures shall ha ve impaired the substantial rights of the taxpayer; nor shall any court declare any tax assessed under the provisions of this chapter invalid except upon condition that the taxpayer shall pay the just amount of his tax as determined by the court in the pen ding proceeding. ( c ) No court shall entertain any suit assailing the validity of a tax sale of land under this chapter until the taxpayer shall have paid into the court the amount for which the land was sold, together with interest at the rate of fifteen per centum per ann um upon that sum from the date of sale to the time of instituting suit. The money so paid into court shall belong to the purchaser at the tax sale if the deed is declared invalid and shall be returned to the purchaser, and shall be returned to the deposito r should he fail in his action. aEHIDT ( d ) No court shall declare any such sale invalid by reason of any irregularities or informalities in the proceedings of the officer charged with the duty of making the sale or by reason of failure by him to perform his duties within the time herein specifi ed for their performance, unless such irregularities, informalities, or failure shall have impaired the substantial rights of the taxpayer. [1963-30.] The Department of Mindanao and Sulu The Department Designation of Title SECTION  2560 . Designation of Title . — This title shall be known as the Organic Law for the Department of Mindanao and Sulu. [2408-1.] TITLE  XIV CHAPTER  52 PRELIMINARY  ARTICLE Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011 786