BVAT Act 34Chapter VI · Returns, Assessment, Re-assessment and Payment of Tax
Section 34 · Assessment of tax proceedings, etc., not to be invalid on certain grounds
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No assessment and
demand on account of any tax, interest or penalty shall be invalid or affected by reason only of any mistake
in the name, residence, place of business or status of any person liable to pay the tax, interest of penalty or
by reason only of clerical error or other defect of form, if the provisions contained in this Act and the rules
made thereunder have, in substance, been complied with.
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