Amendment status not verified — confirm the current text below against the official source.
The Mukhya Nagar Adhikari or any other officer or servant of the [Corporation]1 authorised in this behalf may enter, inspect and measure a building for the purposes of valuation, or enter and inspect a stable, coach house or other place wherein, there is reason to believe that there is a vehicle or animal liable to taxation under this Act and the provisions of sections 560, 562 and 563 shall apply to such inspections. Savings 224- No assessment list or other list, notice, bill or other such document specifying, or purporting to specify, with reference to any tax, charge, rent or fee, any person, property, thing or circumstances shall be invalid by reason only of the mistake in the name, residence, place of business or occupation of the person, or in the description of the property, thing or circumstances, or by reason of any more clerical error or defect of form and it shall be sufficient that the person, property, thing or circumstance is described sufficiently for the purpose of identification, and it shall not be necessary to name the owner or occupier of any property liable in respect of a tax. Supplementary taxation 389 Any tax impo- sable under this Act may be increased or newly imposed by way of imposing supple-mentary taxation 225- Whenever the [Corporation]1 determines to have recourse to supplementary taxation in any financial year, it shall do so by increasing, for the unexpired portion of the said year, the rates at which any tax imposable under this Act is being levied, subject to the limit and conditions for such tax prescribed in this Act or in the orders of sanction of the State Government or by levying, with due sanction, a tax imposable under this Act but not being levied at the time being.