Mandatory tax notice sequence must be strictly followed; complete non-compliance cannot be cured as a mere irregularity.

The statutory scheme for property tax assessment requires strict compliance with the mandatory sequence of public notice under Section 218, inspection under Section 219, and notice inviting objections under Section 220(1) before the assessment book is authenticated. Special notice under Section 220(2) is only an itional step and cannot replace those earlier requirements. In tax matters, Article 265 requires levy and collection only under authority of law, so a complete failure to follow the prescribed notice process is not a mere irregularity. Section 684 is limited to informal defects and cannot cure non-compliance that goes to the root of the assessment process.

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Issues: Whether the assessment of property tax could be sustained despite non-publication of notices under Sections 218, 219 and 220(1) of the Act, and whether such non-compliance could be cured under Section 684 of the Act.

Analysis: The statutory scheme treats fixation of annual rental value under Section 212 and the Rules as distinct from the later stage of assessment under Sections 214 to 224. Once the assessment book is prepared, public notice under Section 218, inspection under Section 219, and notice inviting objections under Section 220(1) form a connected and mandatory sequence before the assessment book can be authenticated under Section 224. Special notice under Section 220(2) is only an additional step and cannot replace the earlier publication requirements. In taxation, the provisions must be strictly complied with, since Article 265 requires levy and collection only under authority of law. Section 684 is confined to informalities, clerical errors and minor defects, and cannot validate an absolute failure to follow mandatory notice provisions that go to the root of the assessment process.

Conclusion: Non-compliance with Sections 218, 219 and 220(1) vitiated the assessments, and Section 684 did not cure the defect.

Ratio Decidendi: Where a tax statute prescribes a mandatory sequence of notice, inspection and objection before assessment attains finality, strict compliance is essential and a complete failure to follow that sequence cannot be treated as a curable irregularity.

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