No assessment and no charge or demand on account of any tax shall be impeached or affected by reason only of any mistake in the name, residence, place of business or occupation of any person liable to pay the tax or in the description of any property or thing, or of any mistake in the amount of the assessment, charge or demand, or by reason only of clerical error or other defects of form, if the directions contained in this Act and the bye-laws made thereunder have in substance and effect been complied with ; and it shall be enough in the case of any such tax on property or any assessment of value for the purpose of any such tax, 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 141: lmmaterial error not to affect liability.
The Jammu and Kashmir Municipal Corporation Act, 2000Union territory Act of Jammu and Kashmir · Act 21 of 2000
Where this provision sits
| Act | The Jammu and Kashmir Municipal Corporation Act, 2000 |
|---|---|
| Section | 141 |
| Marginal note | lmmaterial error not to affect liability. |
| Jurisdiction | Union territory of Jammu and Kashmir |
| Status | In force as published by the source |
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