Section 17(1) in The Goa Tax on Luxuries Rules, 1988
(1)The Appropriate Assessing Authority, when he thinks it necessary, may assess a registered [hotelier or proprietor, as the case may be] [Substituted by the (Sixth Amendment) Rules, 2010.] in respect of a part of the year, if the business of the [hotelier or proprietor, as the case may be] [Substituted by the (Sixth Amendment) Rules, 2010.] is closed on account of his death or for any other person, or when there is a change in the status of the business. The Appropriate Assessing Authority may also assess a registered [hotelier or proprietor, as the case may be] [Substituted by the (Sixth Amendment) Rules, 2010.] for a part of the year for any other good and sufficient reason.The circumstances which necessitate the assessment of a registered [hotelier or proprietor, as the case may be] [Substituted by the (Sixth Amendment) Rules, 2010.] for a part of the year shall be recorded in writing, either before or at the time of proceeding to such assessment.
