Section 12 in Punjab (Institutions and Other Buildings) Tax Act, 2011
12. Tax not invalid for defect of form.
- No assessment or charge or demand of any tax made under this Act shall be impeached or affected by reason of any mistake in the name, residence, place of business or occupation of the owner or the occupier, liable to pay tax, or in the description of any institution or building, liable to levy of tax, or of any mistake in the amount of assessment of tax, or by reason of any clerical error or other defect.
