Section 146 in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965
146. Assessment not invalid for defect of form.
- No assessment and no charge or demand of any tax made under the authority of this Act shall be invalid by reason of any clerical error or other defect of form, and when any property is described for the purpose of assessing any such tax, it shall be sufficient to describe it so that it shall be generally known, and it shall not be necessary to name the owner or occupier thereof.
