Repealed or not in force · As amended up to 2026-08
49. No tax imposed under this Act shall be invalid merely for defect of form; and it shall be enough in any such tax on property, or any assessment of value for the purpose of the tax, if the property taxed or assessed is so described as to be generally known; and it shall not be necessary to name the owner or occupier thereof.
Taxes leviable under Act VII of 1874 to be deemed to be taxes under this Act.
Source: India Code