Section 215 in Gauhati Municipal Corporation Act, 1971
215. Taxes not invalid for defect of form.
(1)No assessment and no charge or demand of any tax made under this Act shall be called in question or in any way affected by reason of -(a)Any clerical or arithmetical mistake arising from any accidental slip or omission-(i)In the names, residence, place of business or occupation of any person liable to pay the tax; or(ii)In description of any property or thing liable to the tax; or(iii)In the amount of assessment of tax; or(b)(i)Any clerical error; or(ii)Any defect of form, not being of a substantial nature:Provided that the Commissioner may, either of his own motion or on the application of any aggrieved party, correct any such mistake or error or defect of form as is referred to in sub-section (1).(2)If the property taxed or assessed is so described as to be generally known, it shall suffice into the case of any tax on such property or any assessment of value for the purpose of any tax and it shall not be necessary to name the owner or occupier thereof.
