Section 98 in Kerala District Administration Act, 1979
98. Assessment etc., not to be impeached.
(1)No assessment or demand made and ,(sic) charge imposed, under the authority of this Act shall be impeached or affected by reason of any clerical error or by reason of any mistake in respect of,-(a)the name, residence, place of business or occupation of any person ; or(b)the description of my property or thing; or(c)the amount assessed, demanded or charged :Provided that the provisions of this Act have in substance and effect been complied with :Provided further that no proceedings under this Act shall, merely for defect in form, be set aside by any court of law.(2)No distraint or sale under this Act shall be deemed unlawful, (sic) shall any person making the same be deemed to be a trespasser, on account of any error, defect or want of form in the bill, nonce, schedule, form (sic) or demand, (sic) of distraint, inventory or other proceeding releasing thereto, if the provision of this Act and or the rules and Bye-laws made thereunder have in substance any effect been complied with.
