No assessment and demand on account of any tax, interest or penalty shall be invalid or affected by reason only of any mistake in the name, residence, place of business or status of any person liable to pay the tax, interest of penalty or by reason only of clerical error or other defect of form, if the provisions contained in this Act and the rules made thereunder have, in substance, been complied with.
Section 34: Assessment of tax proceedings, etc., not to be invalid on certain grounds.
The Bihar Value Added Tax Act, 2005Central Act · Act 27 of 2005
Where this provision sits
| Act | The Bihar Value Added Tax Act, 2005 |
|---|---|
| Section | 34 |
| Marginal note | Assessment of tax proceedings, etc., not to be invalid on certain grounds. |
| Jurisdiction | Central |
| Status | In force as published by the source |
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