State Act
92
Section 92. Formal defects not to invalidate tax and Government properties not be exempted from tax
THE ODISHA GRAMA PANCHAYATS ACT, 1964
Act no. 1 of 19651965In forceOdisha (State Act)
92. Formal defects not to invalidate tax and Government properties not be exempted from tax :– (1) A tax imposed under this Act shall not be invalid for defect of form and where any property is described for the purpose of assessing any such tax, it shall be sufficient to describe it so that it shall be generally known and it shall not be necessary to name the owner or occupier. (2) Nothing in this Act shall be costrued so as to exempt the proper-ties belonging to or vested in the State Government from any liability in respect of any tax or rate referred to in Clauses (c) to (f) of Section 83.