Amendment status not verified — confirm the current text below against the official source.
11) No assessment and no cliaree or demand of the '[properly .li,x"nj?' t ^ , invjiliJ ui ■ ■ iax] on lands and buildings or of any other lax made under lhis Act shall «|L-rcct of be called in question or shall in any way he a (fee led by reason of— (a) any clerical or arithmetical mistake arising from any accidcntal slip or omission— (i) in ihc name, residents, placc ol'business or occupation of any person liable lo pay such tax. or (ii) in the description oT any prupcr'y or thing liable lo such tax. or (iii) in the amounl oT assessment olsuch lax. or (b) (i) any clerical error, or (ii) any defcct of form, nol hcing of a substantial nature: Provided dial llic Municipal Commissioner may, either ol" his own motion or on the application of any aggrieved person, correct any clerical or arithmetical mistake or clerical error or detect of" form as aforesaid. (2) It shall suffice for die purpose of levying any tax under this Acl or of any assessment of value oT any properly under this Acl, if lhe properly laxed or assessed is so described as to be generally known, and il shall nol he r.ecesary to mime the owner or the occupier thereof,