State Act

The Maharashtra Municipal Councils, Nagar Panchayats and Industrial Townships Act, 1965.

332. Informalities and error in assessment, etc., not to be deemed to invalidate such assessment, etc.— (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 by-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 down, 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 by-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. 1[(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.]