No assessment and no charge or demand of any tax made under this Act shall be called in question on the ground, or be affected by reason, of any mistake in the name, residence, place of business or occupation of any person liable to pay the tax, or of any mistake in the amount of assessment or tax, or of any clerical error or other defect of form; and it shall be enough in respect of any such tax on property if the property taxed or assessed is so described as to be generally known; and it shall not be necessary to name the owner or occupier thereof.
Section 77: Tax not invalid for defect of form.
The Jammu and Kashmir Municipal Act, 2000Union territory Act of Jammu and Kashmir · Act 20 of 2000
Where this provision sits
| Act | The Jammu and Kashmir Municipal Act, 2000 |
|---|---|
| Section | 77 |
| Marginal note | Tax not invalid for defect of form. |
| Jurisdiction | Union territory of Jammu and Kashmir |
| Status | In force as published by the source |
How this provision has been amended
Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.
- substituted, S.O. 3466 of 2020. Sections 72 to 80 substituted by S.O. 3466 of 2020.
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