Amendment status not verified — confirm the current text below against the official source.
(1) No assessment and no charge or invalid for demand of any tax made under this Act shall be called d*ferM qu c s t i o n o r *n a n Y w aY affected by reason of — (a) any clerical or arithmetical mistake arising from any accidental slip or omission— • (i) in the names, residence, place of business or occupation of any person liable to pay the tax ; or (ii) in description of any property or thing liable to the tax ; or (iii) in the amount of assessment of tax ; or (b) (i) any clerical error ; or (ii) any defect of form, not being of a substantial nature ; 134 rsv*. Provided that the Commissioner [may, either of his own motion or on the application of any J aggrieved party, correct j any such mistake or error or defect of form as is referred to in sub-section (1). (2) If the property taxed or assessed is so described as to be generally known, it shall suffice into the case of any tax on such property or any assessment of value for the purpose of any tax and it shall not be necessary to name the owner or occupier thereof. P«wer of