Section 16(2) in The Goa Panchayat Raj (Imposition of taxes, fees and other dues) Rules, 1998
(2)Until such notice is given, the person aforesaid shall continue to be liable to pay such tax as he would have been liable to pay in respect of such building if the same, or any portion thereof, had not been demolished, removed, burnt or as the case may be, fallen down.
