Section 139 in The U.P. Kshettra Panchayats And Zila Panchayats Adhiniyam, 1961
139. Savings.
- 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 a mistake in the name, residence, place of business or occupation of person or in the description of the property, thing or circumstance, or by reason of any mere 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.
