Section 8(5) in Goa Tax on Entry of Goods Rules, 2000
(5)A Certificate issued under sub-rule (4) shall be valid till the expiry of the year of issue unless otherwise cancelled. On an application made in that behalf by the dealer, the assessing authority may, after such enquiry as he deems fit, renew the Certificate for a further period of one year at a time, provided that the application for renewal is made one month before the date of expiry of such certificate. The assessing authority may, for, reasons to be recorded in writing, accept the application beyond the specified period but within a year for which the Certificate relates.
