Section 332(3) in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965
(3)[ Where by reason of any informality, clerical error, omission or other defect of form in any assessment made under this Act, the assessment is held to be invalid, it shall be lawful for the Council to levy and collect any tax on the basis of any previous assessment validly made.] [This sub-section was inserted by Maharashtra 45 of 1975, Section 15.]