Assessment etc. not to be impeached

Assessment etc. not to be impeached.-

1. (1) No assessment or demand made, and no charge imposed, under the authority of this Act shall be impeached or affected by reason of any clerical error or by reason of any mistake
   • (a) in respect of the name, residence, place of business or occupation of any person, or
   • (b) in the description of any property or thing, or (c) in respect of the amount assessed, demanded or charged: Provided that the amount assessed, demanded or charged is not in excess of the amount or rate provided for in this Act.
2. (2) The duties of the Village Panchayat, Panchayat Union Council or District Panchayat and their President, Chairman and Executive Authority, Commissioner and Secretary respectively, shall be deemed to comprise the performance of such duties and the preparation of such assessment books, returns and other documents as may be prescribed.
3. (3) No omission to make and duly affix any proclamation referred to in this Act shall invalidate any of the proceedings for the recovery of any tax or fee or other sum or any levy or assessment under this Act.