Section 25 in Goa Tax on Entry of Goods Rules, 2000
25. Rectification of mistake.
(1)Where any rectification under section 34 of the Act has the effect of enhancing the assessment, the assessing authority shall serve on the dealer, revised notice in Form-10 hereto and thereupon the provisions of the Act and these Rules shall apply as if such notice had been served in the first instance.(2)Where such rectification has the effect of reducing the assessment, the assessing authority shall make any refund which may be due to the dealer by the issue of a refund payment order in Form-21 hereto or refund adjustment order in Form-22 hereto.
