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 on lands and buildings 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— in the name, residence, place of business or occupation of any person liable to pay such tax, or in the description of any property or thing liable to such tax, or in the amount of assessment of such tax, or any clerical error, or any defect of form, not being of a substantial nature: Provided that the Commissioner 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. 82 THE KOLKATA GAZETTE, EXTRAORDINARY, MAY 29, 2008 [PART III The West Bengal Municipal Corporation Act, 2006. (Part V.—Chapter X.—A. Payment and recovery of tax.—Section 171.— B. Recovery of property tax on lands and buildings by person primarily liable to pay such tax to Corporation.— Sections 172-174.) Cancellation of irrecoverable dues. (2) It shall suffice for the purpose of levying any tax under this Act or of any assessment of value of any property under this Act, if the property taxed or assessed is so described as to be generally known, and it shall not be necessary io the owner or the occupier thereof.