Section 32(1) in The Goa Tax on Entry of Goods Act, 2000
(1)Notwithstanding anything contained in sections 17 and 30, where any proceeding is initiated under section 17 or any records have been called for under section 30, the authority referred to in the said sections shall pass orders within a period of three years from the date of initiation of such proceedings or calling for the records, as the case may be.
