LexSection 34 — Assessment of tax proceedings, etc., not to be invalid on certain grounds.
The Bihar Value Added Tax Act, 2005
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.Open in Lexace · Ask the AI about this section