LawgistThe Cantonments Act
117Immaterial error not to affect liability
No assessment and no charge or demand on account of any tax or fee shall be impeached or affected by reason only of any mistake in the name of any person liable to pay such tax or fee, or in the description of any property or thing, or any mistake in the amount of the assessment, charge or demand, if the directions contained in this Act and the rules and bye-laws made thereunder have in substance and effect been complied with; but any person who sustains any special damage by reason of any such mistake shall be entitled to recover such compensation for the same, as the Board may decide.
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Special provisions relating to taxation, etc.
- 108 Board to be a Municipality for taxation purposes
- 109 Payment to be made to a Board as service charges by Central Government or State Government
- 110 Power to be make special provision for conservancy in certain cases
- 111 Exemption in case of buildings
- 112 General power of exemption
- 113 Exemption of poor persons
- 114 Composition
- 115 Irrecoverable debts
- 116 Obligation to disclose liability
- 117 Immaterial error not to affect liability
- 118 Distraint not to be invalid by reason of immaterial defect
