Taxes not invalid for defect of form:-

1. (1) No assessment and no charge or demand of the tax on lands and buildings or of any other tax made under this Act, shall be called in question or shall in anyway be affected by reason of: - (a) f:-
   • (a) any clerical or arithmetical error :- (i) in the name, residence, place of business or occupation of any person liable to pay such tax; or
     • (ii) in the description of any property or thing liable to such tax; or
     • (iii) in the amount of assessment of such tax; or (b)

any defect of from, not being of a substantial nature: -

Provided that the Chief Officer of the Municipality may either on his won motion or on the application of any aggrieved person, correct any clerical or arithmetical error or defect of form as aforesaid.

1. (2) It shall suffice for the purpose of levying any tax under Act or of any assessment of value of any property under this Act, 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 the occupier thereof.