Section 141 in Jammu and Kashmir Municipal Corporation Act, 2000
141. Immaterial error not to affect liability.
- No assessment and no charge or demand on account of any tax shall be impeached or affected by reason only of any mistake in the name, residence, place of business or occupation of any person liable to pay the tax or in the description of any property or thing, or of any mistake in the account of the assessment, charge of demand, or by reason only of clerical error or other defects of form, if the direction contained in this Act and the bye-laws made thereunder have in substance and effect been complied with ; and it shall be enough in the case of any such tax on property or any assessment of value for the purpose of any such tax, if the property taxed or assessed is so described as to be generally knows, and it shall not be necessary to name the owner or occupier thereof.
