Section 161(1) in The Chhattisgarh Municipal Corporation Act, 1956
(1)No assessment and no charge or demand of any tax under this Act shall be called in question or in any way affected by reason of-(a)any mistake-(i)in the name, residence, place of business or occupation of any person liable to pay the tax; or(ii)in the description of any property or thing liable to the tax; or(iv)in the amount of tax assessed; or(b)any clerical error; or(c)any other defect of form.
