The Manipur Municipalities Act, 1994
Section 99. Tax not invalid for want of form.
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.
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