Section 376 in Andhra Pradesh Municipalities Act, 1965
376. Assessments etc., not to be questioned.
(1)No assessment or demand made, and no charge imposed under the authority of this Act shall be questioned or affected by reason of any clerical error or by reason of any mistake (a) in respect of the name, residence, place of business or occupation of any person or (b) in the description of any property or thing, or (c) in respect of the amount assessed, demanded or charged, provided that the provisions of this Act have been in substance and effect, complied with; and no proceedings under this Act shall, merely for defect in form, be quashed or set aside by any Court.Provided that the person or property so assessed or charged is reasonably ascertainable.(2)No suit shall be brought in any court to recover any sum of money collected under the authority of this Act or to recover damages on account of any assessment or collection of money made under the said authority;Provided that the provisions of this Act have been, in effect, complied with.(3)No distraint or sale under this Act shall be deemed unlawful, nor shall any person making the same be deemed a trespasser, on account of any error, defect or want of form in the bill, notice, Schedule, form, summons, notice of demand, warrant of distraint, inventory, or other proceeding relating thereto, if the provisions of this Act, the rules and bye-laws have in substance and effect been complied with:Provided that every person aggrieved by any irregularity may recover compensation for any special damage sustained by him.(4)Notwithstanding anything contained in sub-sections (1), (2) and (3), no suit shall be entertained by any Court of law unless the aseeess pays fifty percent of the tax levied and demanded.
