Section 122 in The Goa, Daman And Diu Land Revenue Code, 1968
122. Arrear of land revenue.
(1)Any instalment of land revenue or part thereof which is not paid on or before the due date shall become an arrear of land revenue and the persons responsible for the payment become defaulters.(2)A statement of account certified by the Mamlatdar shall, for the purposes of this Chapter, be conclusive evidence of the existence of the arrear, of its amount and of the person who is the defaulter:Provided that nothing in this sub-section shall prejudice the right of such person to make payment under protest and to question the correctness of the account in separate proceedings before the competent authority.(3)On receipt of such a certified statement of account it shall be lawful for the Collector, the Assistant or Deputy Collector or the Mamlatdar in one district to proceed to recover the demands of the Collector of any other district under the provisions of this Chapter as if the demand arose in his own district.
