https://www.taxtmi.com/caselaws?id=171660 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. en-us Thu, 22 Apr 2004 00:00:00 +0530 Tue, 28 Jul 2015 16:49:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171660 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. Case-Laws Indian Laws Thu, 22 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171660