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MMCNPIT Act

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Chapter IPreliminary

1Short title, extent and Commencement
2Definitions

Chapter IIMunicipal Councils

3[Specification of areas as smaller urban areas] [The marginal note was substituted by Maharashtra 41 of 1995, Section 109(c).]
4Classification of [smaller urban areas] [These words were substituted for the words 'municipal areas' by Maharashtra 41 of 1994, Section 110(c).]
5Effect of re-classification of a municipal area
6Alteration of the limits of a municipal area
7Municipal authorities charged with execution of the Act
8Establishment and incorporation of Councils
9Composition of Councils
9A[ Person contesting election for reserved seats to submit Caste Certificate and Validity Certificate. [Section 9A was inserted by the Maharashtra Municipal Corporations and Municipal Councils (Amendment) Act, 2006, dated 19th August 2006.]
10Division of municipal area into wards and reservation of wards for women, Scheduled Castes and Scheduled Tribes
10A[ State Election Commissioner. [Section 10A was inserted by Maharashtra 41 of 1994, Section 117.]
10AA[ Power of State Election Commissioner to issue directions to prevent impersonation. [Section (10AA) was inserted by Maharashtra 44 of 1994, Section 7.]
11[ Preparation of list of voters. [Section 11 was substituted by Maharashtra Act. 11 of 1996, Section 9.]
12Right to vote
13[Manner of voting. [Section 13 was substituted by Maharashtra 8 of 2002, Section 15, (w.e.f. 7-9-2001).]
14Other restrictions on voting
15[Qualification for becoming Councillor] [The marginal note was substituted by Maharashtra 10 of 1980, Section 7(b).]
16Disqualifications for becoming Councillor
17Power to make rules regulating elections
18Failure to elect
19Declaration of results of elections
20Publication of names of nominated Councillors
21Disputes in respect of election, or nomination of Councillors
22Corrupt practices
23Prohibition of public meetings on the election day
24Disturbances at election meeting
25Prohibition of canvassing in or near polling stations
26Penalty for disorderly conduct in or near polling stations
27Penalty for misconduct at polling stations
28Penalty for illegal hiring or procuring of conveyances at election
29Maintenance of secrecy of voting
30Officers, etc. at election not to act for candidates or to influence voting
31Breaches of official duty in connection with election
32Removal of ballot paper from polling station to be an offence
33Other electoral offences and penalties therefor
34Prosecution regarding certain offences
35Requisitioning of premises, vehicles, etc., for election
36Payment of compensation
37Power to obtain information
38Eviction from requisitioned premises
39Release of premises from requisition
40Duration of Council
41Term of office of Councillors
41AElection to constitute Council
42Liability of Councillors to removal from office
43Resignation not to affect subsequent disqualification of a Councillor
44Disqualification of Councillor during his term of office
45Special provisions regarding disqualification for failure to pay taxes due to the Council
46Section 45 not to affect Council's other powers for recovery of taxes
47Councillor to vacate all offices if he ceases to be Councillor
48Casual vacancies how to be filled up

Chapter IIIDuties And Functions Of The Council And The Municipal Executive

49Duties and functions of the Council
49A[ Performance of functions by agencies. [Section 49A was inserted by Maharashtra 41 of 1994, Section 136.]
50Obligation to prepare Water Supply Scheme and to make sufficient drinking water available within certain period
51[ Election of President. [Section 51 was substituted by Maharashtra 31 of 2006 dated 1st August, 2006.]
51A-1ADirect Election of President
51-1AReservation of office of President
51-1BPerson contesting election for reserved office of President to submit Caste Certificate and Validity Certificate
51A[ Election of Vice-President] [This section was substituted by Maharashtra 17 of 2002, Section 2.]
51B[ Nomination of Councillors. [Section 51B was inserted by Maharashtra 36 of 2006, dated 13th December, 2006.]
52[ Term of Office of President. [Section (52) substituted by Maharashtra 48 of 2006, dated 29th December, 2006 (w.r.e.f 5-10-2006).]
53Resignation of President
54[ Resignation of Vice-President. [Section 54 was substituted for the original by Maharashtra 47 of 1973, Section 14.]
55[ Removal of President by Councillors. [Section 55 and 55A were substituted for section 55 by Maharashtra 19 of 1981 Section 11.]
55-1Removal of President directly elected under section 51A-1A
55-1ARemoval of Vice-President by Councillors
55ARemoval of President and Vice-President by Government
55B[ Disqualification for continuing as Councillor or becoming Councillor on removal as President or Vice-President. [This section was inserted by Maharashtra 11 of 1996, Section 12.]
56Consequences of absence of President or Vice-President without leave
57[ President or Vice-President to hand over charge. [Section 57 was substituted for the original by Maharashtra 47 of 1973, Section 17.]
58Functions of President
59Functions of Vice-President
60[ Simultaneous vacancy in the Offices of President and Vice-President. [Section 60 was inserted by Maharashtra 19 of 1981, Section 12.]
61Honorarium or sumptuary allowance to President and meeting allowance to Councillors
62Appointment of Standing Committees and Subjects Committees of 'A' and "B' Class Councils
63Constitution of Subjects Committees of 'A' and 'B' Class Councils
64Constitution of Standing Committees of 'A' and 'B' Class Councils
65Standing and Subjects Committees for 'C' Class Councils
66Constitution of Standing Committee of 'C' Class Councils
66AConstitution of Wards Committees
67Special Committees
68Term of office of Chairman and members of Standing and Subjects Committees
69Casual vacancies in Committees of the Council
70Functions and powers of Standing Committees and Subjects Committees
71By-laws under section 70 subject to Director's previous approval
71APowers and functions of Standing Committee or Special Committee to be exercised or performed by Council or Special Subjects Committee, if necessary
72Limits of powers of Committees and Council in respect of financial sanction
73Subordination of Committees to Council

Chapter IVDirector Of Municipal Administration And Collector

74Appointment of Director and Regional Directors of Municipal Administration and their powers and the powers of the Collector

Chapter VProvisions Regarding Officers And Servants

75Appointment of Chief Officer, Engineer, Water Works Engineer, Health Officer, Auditor, [Education Officer and Fire Officer] [These words were substituted for the words 'and Education Officer' by Maharashtra 26 of 1990, Section 3(b).] and certain other officers
75A[ Constitution of Maharashtra Municipal Services and provisions relating thereto. [Section 75A was inserted by Maharashtra 38 of 1971, Section 3.]
76Appointment of other Officers and servants
77Powers and duties of Chief Officer
77A[ Sumptuary allowance to Chief Officer. [Section 77A was substituted by Maharashtra 15 of 2012, Section 12 (w.e.f. 4-8-2012).]
78Powers and duties of other officers and servants
78A[ Citizens' Charter. [This heading and Sections 78A to 78D were inserted by Maharashtra 29 of 2011, Section 8 (w.e.f. 12-9-2011).]
78BDelegation of powers
78CDisciplinary action
78DNon-application of provisions of section 78C in certain circumstances
79Punishment of officers and servants
79A[ Sanction for prosecution of officers and servants of Council. [This section was inserted by Maharashtra 11 of 2002, Section 48.]
80Bye-laws to be made regulating certain conditions of service

Chapter VIConduct Of Business

81Provisions in regard to meetings of Council
82Meetings of Committees
83[ Proceedings of the Council, Standing Committee, etc. [Substituted by Maharashtra Act No. 25 of 2018, dated 31.3.2018.]
83ADeemed sanction
84Power of Council or Committee to require information, document, etc., from Chief Officer
85Joint Committees of local bodies
86District Co-ordination Committee
87Acts and proceedings of Council and Committees not vitiated by disqualifications, etc., of members thereof
87ADisclosure of specified information

Chapter VIIMunicipal Property, Funds, Contracts And Liabilities

88Power to acquire and hold property
89Decision of claims to property by or against the Council
90Municipal fund
90A[ Establishment of Consolidated Water Supply and Sewage Disposal Project Fund. [Sections 90A to 90J were inserted by Maharashtra 15 of 2012, Section 16 (w.e.f. 4-8-2012).]
90BEstablishment of Water and Sewage Fund
90CPowers of Council to borrow money
90DWhen and how loan shall be repaid
90EMaintenance and application of sinking fund
90FInvestment of sinking fund
90GAnnual examination of sinking funds
90HProvisions for loans raised before appointed day
90IAttachment of Municipal Fund in default of repayment of loan
90JAnnual statement to be prepared by Chief Officer
91Constitution of Salary Reserve Fund
91A[ Dry Latrines Conversion Fund. [Section 91A was inserted by Maharashtra 45 of 1975, Section 7.]
92Provisions regarding transfer of municipal property
92A[ Transfer of moveable property. [This section was inserted by Maharashtra 18 of 1993, Section 18.]
93Provisions relating to contracts and tenders
94Bar against officers and servants being interested in contract
95Penalty to Councillors, officers, and servants for improper interest in contracts, etc
96Liability of Councillors, officers and servants for loss, or damage
97Application of municipal property and funds within and without the municipal area
98Special provision regarding loan of fire-fighting equipment, etc
99Power to deposit and invest surplus funds
100Power to compromise suits
100AApplication of Government Premises (Eviction) Act to municipal premises, with certain modifications

Chapter VIIIBudget And Accounts

101Budget
102Municipal accounts
103Publication of accounts
104Audit of accounts

Chapter IXMunicipal Taxation

105Imposition of compulsory taxes
106[ Loss of Income from tax due to exemption to be reimbursed by Government. [Section 106A was inserted by Maharashtra 18 of 1993, Section 22.]
106ATemporary provision for levying general tax at reduced rate in area of Zilla Parishad included in [smaller urban area] [These words were substituted for the words 'a municipal area' by Maharashtra 41 of 1994, Section 150(b).]
106B[ Transitory provisions in respect of property tax on capital value. [Section 106B was inserted by Maharashtra 11 of 2011, Section 15, (w.e.f. 10-3-2011).]
107Provision for exemption "C" Class Councils from levying certain taxes temporarily
108Other taxes which Council may impose
108A[ Fees. [Section 108A was inserted by Maharashtra 43 of 1994, Section 151.]
109Procedure preliminary to imposing tax under Section 108 [and fees under Section 108A] [These words were added by Maharashtra 41 of 1994, Section 152(b).]
110Discretionary tax when sanctioned not to be abolished without previous sanction of Government
111Local publication of bye-laws relating to taxes, with notice
112Council may vary rate of tax within prescribed limits
113Appointment of authorised Valuation Officer
114Rateable value [or the capital value] [These words were Inserted by Maharashtra 10 of 2010, Section 87(1), (w.e.f. 1-6-2010).] how to be determined
115Preparation of assessment list
116Person primarily liable for a property tax how to be designated if his name cannot be ascertained
117Authorised Valuation Officer to check assessment
118Publication of notice of assessment list
119Public notice of time fixed for lodging objections
120Objection how to be dealt with
121Authentication of list of assessment
122Authentic list how far conclusive
123Amendment of assessment list
124Preparation of new assessment list and periodical revision of rateable values
125Primary responsibility for property taxes on whom to rest
126When occupiers may be held liable for payment of property taxes
127Partial remission in respect of property remaining unoccupied
127ARebate in property tax for advance payment
127BRebate or remission in property tax for implementing ecologically beneficial scheme
128When building or land deemed to be productive of rent
129Parties to transfer of property to give notice of transfer
130Form of notice
131In absence of notice, liability to taxes to continue on original holder
132Fixed charges and agreements for payment in lieu of special water tax
133Power to fix special rate in lieu of special sanitary tax
134Recovery of sums claimed under the last two preceding sections
135Council may sell surplus water for use outside municipal area
140Tables of tolls to be shown on demand
141Power to seize vehicle or animal or goods for non- payment of toll and to dispose of seized property
144Farming of tolls
145Power to compound tax on vehicles or animals
146Assessment not invalid for defect of form
147Power of State Government to require Councils to impose taxes
147AAdditional Stamp duty on certain transfers of immovable properties in certain municipal areas
148Fees may be charged for certain licences, permission, etc

Chapter XRecovery Of Municipal Claims

149Mode of recovery of any money claimable under this Act
150Presentation of bill for sums due to Council and discount for prompt payment [or concession in tax] [These words were added by Maharashtra 10 of 2010, Section 95(1), (w.e.f. 1-6-2010).]
150ALevy of penalty on unpaid amount of Bill
150BSpecial provision for facility for payment of property taxes
150C[ Power to assess in case of escape from assessment. [Section 150C was inserted by Maharashtra 11 of 2011, Section 16, (w.e.f. 10-3-2011).]
151[ When notice of demand issued. [Section 151 was deleted by Maharashtra 10 of 2010, Section 97, (w.e.f. 1-6-2010).]
152[ When warrant may be issued. [Section 152 was substituted by Maharashtra 10 of 2010, Section 98, (w.e.f. 1-6-2010). Prior substituted section read as under:]
153To whom warrant addressed
154Power of entry by force under special order
155Warrant how to be executed
156Sale of property distrained or attached, application of proceeds of sale
157Surplus, if any, how dealt with
158Sale outside municipal area
159Fees and costs chargeable
160Summary proceedings may be taken against person about to leave municipal area
161Sales in other cases by whom to be ordered and the manner of making and confirming them
162Liability of lands, buildings, etc. for taxes
163Receipt to be given for all payments
164Certain amounts to be recovered as arrears of land revenue
165Stay orders or warrants by whom to be issued
166[ Interest payable on dues for taxes. [Section 166 was deleted by Maharashtra 10 of 2010, Section 103, (w.e.f. 1-6-2010). Prior to deleted section read as under:]

Chapter XIStreets And Open Spaces

173Powers in respect of public streets
174Powers to declare any street a public street, subject to objections by owners
175Power to require repair etc., of private streets and to declare them as public streets
176Regular lines of a public street
177Setting back projecting buildings
178Setting forward to regular line of street
179Surface projections, obstructions and encroachments in respect of public streets
180Prohibition of projections other than surface projections upon streets, etc
181Projections, encroachments, etc. in public places and open spaces whether vesting in Council or not
182Power to require boundary walls, hedges, etc., to be constructed or removed
183New private streets
184Troughs and pipes for rain water
185Naming and numbering streets and numbering of premises
186Displacing pavements, etc
187Prohibition of sale of articles in public streets without licence
188Prohibition of plying hand-carts without licence

Chapter XIIControl Over Buildings

189Notice of construction of building
189A[ Levy of penalty on unlawful building. [Section 189A was inserted by the Maharashtra Act 2 of 2008, Section 4 (w.e.f. 4-1-2008).]
190Powers of Chief Officer and Council to refuse permission
191Level of buildings
192Roofs and external walls of buildings not to be made of inflammable materials
193Completion certificate, permission to occupy or use
193A[ Structural Stability Certificate. [Section 193A inserted by Maharashtra 6 of 2009, Section 8 (w.e.f. 14-1-2009).]
194Building for human habitation not to be used as godown, etc. and vice versa
194A[ Responsibility of owner or occupier to keep and maintain exterior of building in good condition. [Sections 194A and 194B were inserted by Maharashtra 9 of 2011, Section 8 (w.e.f. 1-11-2011).]
194BPower of Chief officer to make declaration of aesthetic harmony
195Removal of buildings, structures, etc., which are in ruins or likely to fall
196Penalty for defacing buildings etc
197Fixing of lamps, brackets, etc., to houses
198Regulation of huts
199Improvement of huts

Chapter XIIIDrainage

200Municipal control over drainage
201Power of making and repairing drains
202Power to require sufficient drainage of houses
203New building not to be erected without drains
204Powers of owners and occupiers of buildings or lands to drain into municipal drains
205Right to carry drain through land or into drain belonging to other persons
206Rights of owner of land through which drain is carried in regard to subsequent building thereon
207Provision of privies, etc
208Power to require owners to keep drains, etc., in proper order, or to demolish or close a privy or cesspool
209Power to close private drains and cesspools
210Encroachment on municipal drains
211Power in respect of drains, etc., unauthorisedly constructed, rebuilt or unstopped
212Inspection of drains, etc
213Council may execute certain works without option to person concerned of executing the same
214Pipes, etc. constructed by Council to be municipal property

Chapter XIVWater Supply

215Prohibition of certain acts affecting the municipal water works
216Prohibition of wilful or neglectful acts relating to water works
217Prohibition of constructing drains etc. near sources of water supply
218Power of carrying water mains
219Power to require water supply to be taken
219A[ Obligation of Council to partake common facility. [Section 219A was inserted by Maharashtra 28 of 2012, Section 7, (w.e.f. 20-12-2012).]
220Powers and duties with regard to dangerous, stagnant or insanitary sources of water supply
221Power to regulate bathing and washing places
222Inspection of Municipal water-works by persons appointed by State Government
223Digging of wells etc., without permission prohibited

Chapter XVPublic Safety And Conveniences

224Fencing and lighting during repairs, etc
225Dangerous quarrying
226Hoards to be set up during repairs, etc
227Power to require precaution in place of public entertainments
228Powers for suppression of fires

Chapter XVINuisances

229Depositing dust, etc., committing nuisance
230Discharging sewage, etc
231Non-removal of filth etc
232Removal of night-soil
233Using offensive manure, etc
234Abatement of nuisance from wells, etc
235Buildings or rooms in buildings unfit for human habitation
236Filthy buildings, etc

Chapter XVIIPrevention And Control Of Dangerous Diseases

237Dangerous diseases
238Power to prohibit use of public conveyances for carriage of persons suffering from dangerous diseases
239Restrictions on persons suffering from dangerous diseases
240Control and prevention of dangerous diseases
241Information to be given to the Chief Officer or Health Officer about incidence of dangerous diseases
242Power of entry into places where cases of dangerous diseases suspected
243Chief Officer or Health Officer may direct owner or occupier to take certain precautionary measures and in default, carry out the same
244Prohibition of use of water likely to spread dangerous disease
245Additional powers of Council on threatened outbreak of dangerous disease
246Penalty for contravention of provision relating to dangerous diseases
247Payment of compensation
248Diseases among animals
249Proceedings to abate overcrowding of interiors of buildings
250Withdrawal and modification of powers and orders under this Chapter
251Special powers in respect of overcrowding area

Chapter XVIIIDisposal Of Dead Bodies And Carcasses Of Animals

252Council to provide or permit burning and burial grounds
253Closing of places for disposal of dead
254Acts prohibited in connection with disposal of dead
255Certificate for disposal of the dead
256Disposal of dead animals

Chapter XIXVital Statistics

257Council to provide funds and employ staff for registration
258Registers of births and deaths
259Intimation regarding birth
260Information regarding foundlings
261Intimation regarding name of child
262Intimation regarding death
263Report by medical practitioners
264Correction of errors in registers
265Penalty for failure to report births and deaths and for false statements

Chapter XXMarkets, Slaughter-Houses, Trades And Occupations

266Power to provide and maintain municipal markets and slaughter-houses
267Private markets, etc., not to be held without licence
268Slaughter-houses, etc. beyond municipal area
269Restriction on slaughter of animals for sale
270Provisions for requiring private market buildings and slaughter-houses to be properly paved and drained
271Provisions regarding approaches and environs of private markets
272Levy of stallages, rents and fees
273Farming of market and slaughter-house rents
274Control on preparation of food, eating houses, hotels, lodging houses etc
275Control on dairies and business in milk, milk-products and sweet-meats
276Control of Stables
277No separate licence necessary, if one is obtained under Prevention of Food Adulteration Act
278Factory, etc. not to be established without licence
279Prohibition of use of steam whistles, etc
280Certain articles not to be kept without licence
281Certain other trades and occupations not to be carried on without licence

Chapter XXICattle-Pounds And Other Provisions Relating To Animals

282Cattle-trespass Act to cease to apply to municipal areas
283Power to establish cattle-pounds and appoint pound-keepers
284Duties of pound-keepers
285Impounding cattle
286Delivery of cattle claimed
287Security in respect of impounded cattle
288Sale of cattle not claimed
289Pound-fees and expenses chargeable to be fixed
290Complaints of illegal seizure or detention
291Penalty for allowing cattle to stray in street or to trespass upon private or public property
292Tethering cattle, etc
293Provisions for dogs
294Provision as to keeping of pigs
295Feeding animals on filth prohibited

Chapter XXIIProvisions, Suits and Powers of Police

296Provisions as respects institution, compounding, etc., of criminal actions
297Distress lawful though defective in form
298Damage to municipal property how made good
299General penalty
300Minimum penalty for offences under this Act
300A[ Offences under section 189 to be cognizable and bailable. [Section 300A was inserted by Maharashtra 2 of 2012, Section 27 (w.e.f. 4-8-2012).]
301Power to institute, defend suits, etc
301A[ Bar of jurisdiction. [Section 301A was inserted by Maharashtra 2 of 2012, Section 28, (w.e.f. 4-8-2012).]
302Councillors, officers, servants, etc. to be public servants
303Bar of suits against Council, its officers, servants, etc. for acts done in good faith
304Limitation of suits against Council, its committees, officers and servants for acts done in pursuance or execution of this Act
305Powers of police officers

Chapter XXIIIControl

306Powers of inspection and supervision
307Powers to call for returns and reports
308Powers to suspend execution of orders and resolution of Council on certain grounds
309Extraordinary powers of execution of certain works in case of emergency
310Power of Director to prevent extravagance in the employment of establishment
311Inquiry into Municipal matters by State Government
312Power of Director to enforce performance of duties
312A[ Power of State Government to issue instructions or directions. [Section 312A was inserted by Maharashtra 9 of 2011, Section 9, (w.e.f. 1-5-2011).]
313[Power to dissolve a Council] [This Marginal note was substituted by Maharashtra 41 of 1994, Section 153(c).]
314[* * *] [Section 314 was deleted by Maharashtra 41 of 1994, Section 154.]
315[* * *] [Section 315 was deleted by Maharashtra 41 of 1994, Section 155.]
316[ Consequences of dissolution. [Section 316 was substituted by Maharashtra 41 of 1994, Section 156.]
317[ Re-Constitution of Council after dissolution. [Section 317 was substituted by Maharashtra 41 of 1994, Section 157.]
318Revisional powers of State Government
319State Government's powers to enforce its orders
320Powers of review

Chapter XXIVRules And Bye-Laws

321Power of Government to make rules
322Power of Council to make bye-laws
323Power to make and enforce acceptance of model bye-laws
324Copies of Act, rules and bye-laws to be made available at Council's office for public inspection and for sale

Chapter XXVService Of Notices, Execution Of Works On Default And Compensation

325Service of notices, etc., addressed to individuals
326Publication of public and general notices
327Reasonable time to be fixed when no time fixed under the Act for any requisition
328Council in default of owner or occupier may execute works and recover expenses
329Proceedings, if any, occupier opposes the execution of the Act
330Determination of damages, compensation etc
331Costs or expenses how determined and recovered

Chapter XXVIMiscellaneous · B Industrial Townships

Miscellaneous

332Informalities and errors in assessment, etc., not to be deemed to invalidate such assessment, etc
333Entry for purposes of the Act
334Chief Officer may authorise any person to enter upon adjoining premises
335Power of Chief Officer to call for information as to ownership of any property
336Power of Collector to recover record and money
337Power to grant ex-post facto sanction
338General provisions regarding grant, suspension or withdrawal of licences and written permission and levy of fees, etc
339Power to order closure of place
340Power of State Government to make suitable provisions by order when a municipal area is created or altered
341Abolition of municipalities
341ASpecification of a transitional area and incorporation of a Nagar Panchayat
341BConstitution and Elections to Nagar Panchayat
341CPower to extend provisions of this Act relating to Councils to a transitional area
341DAbolition or alteration of a transitional area
341EConsequences of such abolition or alteration

B Industrial Townships

341FSpecification of Industrial Township
341GIncorporation of Industrial Township Authority
341HConstitution of Industrial Township Authority
341ITerm of Office of Members
341JTerms and conditions of service of Chief Executive Officer and Members
341KMeetings of Industrial Township Authority
341LAuthentication of orders and documents of Industrial Township Authority
341MFunctions and duties of Industrial Township Authority
341NPowers of Industrial Township Authority
341OPower to make regulation
341PGeneral Control of Government
341QPowers to suspend execution of orders and resolutions of Industrial Township Authority on certain grounds
341RPower to appoint Administrator in certain circumstances
341SApplication of Regional and Town Planning Act
342[Deleted]

Chapter XXVIIIRepeals And Transitory Provisions

343Repeal
344Interpretation
345Special provisions regarding Councillors of existing Councils whose term is due to expire after 31st December, 1965
345A[ Establishment, composition and term of office of first successor Councils, if term of existing Councillors is made to expire before 31st December, 1967. [Section 345-A was inserted by Maharashtra 14 of 1966, Section 9.]
346Consequences of replacement of existing Councils
347Provisions relating to officers and servants
348Special provisions relating to existing members of Hyderabad Area Local Government Service
349Obligation to carry out certain duties and functions of existing Councils
350[* * *] [Section 350 was deleted by Maharashtra 14 of 1966, Section 11.]
351Power to remove difficulty

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MMCNPIT Act 146Chapter IX · Municipal Taxation

Section 146 · Assessment not invalid for defect of form

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No assessment and no charge or demand of any tax made under the authority of this Act shall be invalid by reason of any clerical error or other defect of form, and when any property is described for the purpose of assessing any such tax, it shall be sufficient to describe it so that it shall be generally known, and it shall not be necessary to name the owner or occupier thereof.

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