No assessment and no charge or demand on account
of any tax shall be impeached or affected by reason only of any mistake in the name, residence, place of
business or occupation of any person liable to pay the tax or in the description of any property or thing, or
of any mistake in the amount of the assessment, charge or demand, or by reason only of clerical error or other defect of form, if the directions contained in this Act and the bye-laws made thereunder have in
substance and effect been complied with and it shall be enough in the case of any such tax on property or
any assessment of value for the purpose of any such tax, if the property taxed or assessed is so described
as to be generally known; and it shall not be necessary to name the owner or occupier thereof.
advertisement
Section 123
Immaterial Error Not to Affect Liability.
The New Delhi Municipal Council Act, 1994