Section 99
Tax not invalid for want of form.
The Manipur Municipalities Act, 1994
About this Act
An Act to provide for constitution and organisation of municipalities in the Urban areas of Manipur and for matters connected therewith and incidental thereto.
No assessment of tax on property and no charge or demand
of any tax made under authority of this Act shall be invalid for error, defect in form, and it shall be
enough in any valuation or assessment for purpose if the property so valued or assessed is so described as
to be generally known and it shall not be necessary to name the owner or occupier thereof.