Section 142 in The City of Nagpur Corporation Act, 1948
142. Tax not invalid for defect of form.
(1)No assessment and no charge or demand of any tax made under this Act shall be called in question or in any way affected by reason of -(a)any mistake -(i)in the name, residence, place of business or occupation of any person liable to pay the tax; or(ii)in the description of any property or thing liable to the tax; or(iii)in the amount of tax assessed; or(b)any clerical error; or(c)any other defect of form.(2)For the purpose of assessing any tax on property under this Act it shall suffice if the property is so described as to be readily identifiable and the owner or occupier need not be named.
