Section 632(4) in The Orissa Municipal Corporation Act, 2003
(4)Any distraint or sale under this act shall neither be deemed unlawful nor any person making the same shall be deemed a trespasser, on account of any error, defect or want of form in the 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 made thereunder have, in substance and in effect, been complied with.