Amendment status not verified — confirm the current text below against the official source.
Formal defects not to invalidate tax and Government properties not be exempted from tax :– (1) A tax imposed under this Act shall not be invalid for defect of form and where any property is described for the purpose of assessing any such tax, it shall be sufficient to describe it so that it shall be generally known and it shall not be necessary to name the owner or occupier. (2) Nothing in this Act shall be costrued so as to exempt the proper- ties belonging to or vested in the State Government from any liability in respect of any tax or rate referred to in Clauses (c) to (f) of Section 83. CHAPTER - IX FINANCE 61