Section 149 in Siliguri Municipal Corporation Act, 1990
149. Taxes not invalid for defect of form.
(1)No assessment and no charge or demand of the consolidated rate of lands and buildings or of any other tax made under this Act shall be called in question or shall in any way be affected by reason of-(a)any clerical or arithmetical mistake arising from any accidental slip or omission-(i)in the description of any property or thing liable to such tax, or(ii)in the description of any property or thing liable to such tax, or(iii)in the amount of assessment of such tax, or(b)(i)any clerical error, or(ii)any defect of form, not being of a substantial nature;Provided that the Chief Executive Officer may, either of his own motion or on the application of any aggrieved person, correct any clerical or arithmetical mistake or clerical error or defect of form as aforesaid.(2)It shall suffice for the purpose of levying any tax under this Act or of any assessment of value of any property under this Act, if the property taxed or assessed is so described as to be generally known, and it shall not be necessary to name the owner or the occupier thereof.
