Amendment status not verified — confirm the current text below against the official source.
(1) No assessment and no charge or demand of the property tax or of any other tax made under this Act shall be called in question or shall in any way be affected by reason of— (a) any clerical or arithmetical mistake arising from any accidental slip or omission— (i) in the name, residence, place of business or occupation of any person liable to pay such tax, or (ii) in the description of any property or thing liable to such tax, or (iii) in the amount of assessment of such tax, or (b) (i) any clerical error, or (ii) any defect of form, not being of a substantial nature: Provided that the Chairman may, either of his own motion or on the application of any aggrieved person, correct any clerical or arithmetical mistake or clerical error or defect of form as aforesaid. 278 The West Bengal Municipal Act, 1993. XXII of 1993.] (Part 1V.—Municipal Taxation and Application Fee.— Chapter XIL—Recovery of taxes.—Section 165. PartV.— Regulatory Jurisdiction.--Chapter MIL—Streets and public places.—Sections 166, 167.) (2) It shall suffice for the purpose of levying any tax under this Act or of any assessment or valuation of any property under this Act, if the property taxed or assessed or valued is so described as to be generally known, and it shall not be necessary to name the owner or the occupier thereof.