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Section 112State of Assam Act

Section 112: Formal defects in assessments and demands

Formal defects in assessments and demands.

- No assessment list or other list, notice or others such documents specifying, or purporting to specify with reference to any charge, or fee, any person’s property thing or circumstances shall be invalid only by reason of a clerical or technical mistake in the name, residence, place of business or occupation of the person or in the description of property, thing or circumstances and it shall be sufficient if the person, property, thing or circumstances is described sufficient for the purpose of identification, and it shall not be necessary to name the owner or occupier of any property liable in respect of the charge.

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