Section 632 in The Orissa Municipal Corporation Act, 2003
632. Assessment not to be impeached.
(1)No assessment or demand made, and no charge imposed under the authority of this Act, shall be impeached or affected by reason of any clerical error or by reason of any mistake. -(a)in respect of the name, residence, place of business or occupation of any person; or(b)in the description of any property or thing; or(c)in respect of the amount assessed, demanded or charged.(2)Where the provisions of this Act have been in substance and effect complied with, no further proceedings under this Act shall be quashed or set aside by any Court, merely for defect in form.(3)No suit shall be brought in any Court to recover any sum of money collected under the authority of this Act or to recover damages on account of any assessment or collection of money made under the said authority if the provisions of this Act have, in substance and in effect been complied with.(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.
