MMCNPIT Act 332Chapter XXVI · Miscellaneous
Section 332 · Informalities and errors in assessment, etc., not to be deemed to invalidate such assessment, etc
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(1)
Any informality, clerical error, omission or other defect of form in any assessment made or in any distress levied or in any notice, bill, summons or other document issued under this Act or under any rule or bye-law made under this Act, may, at any time, as far as possible, be rectified-(a)
when any special procedure has been laid down by or under this Act for the rectification of such informality, clerical error, omission or other defect, after following such procedure; and(b)
where no such procedure has been laid clown, after giving an intimation in writing to the person affected by such rectification.(2)
No such informality, clerical error, omission or other defect shall be deemed to render the assessment, distress, notice, bill, summons or other document invalid or illegal, if the provisions, of this Act or of the rules or bye-laws made thereunder have in substance and effect been complied with; but any person who sustains any special damage by reason of any such informality, clerical error, omission or other defect shall be entitled to recover full satisfaction for the special damage in any Court of competent jurisdiction.(3)
[ Where by reason of any informality, clerical error, omission or other defect of form in any assessment made under this Act, the assessment is held to be invalid, it shall be lawful for the Council to levy and collect any tax on the basis of any previous assessment validly made.] [This sub-section was inserted by Maharashtra 45 of 1975, Section 15.]Your private note on this section
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