Section 34
Assessment of tax proceedings, etc., not to be invalid on certain grounds.
The Bihar Value Added Tax Act, 2005
About this Act
An Act to consolidate and amend the law relating to levy of tax on sales or purchases of goods in the State of Bihar and to provide for matters connected therewith or incidental thereto.
No assessment and
demand on account of any tax, interest or penalty shall be invalid or affected by reason only of any mistake
in the name, residence, place of business or status of any person liable to pay the tax, interest of penalty or
by reason only of clerical error or other defect of form, if the provisions contained in this Act and the rules
made thereunder have, in substance, been complied with.