Section 10(2) in The Goa Tax on Luxuries Rules, 1988
(2)Every such [hotelier or proprietor, as the case may be] [Substituted by the (Sixth Amendment) Rules, 2010.] shall, within seven days from the date of service on him of a notice as aforesaid, produce the certificate of registration, to the registering authority, or, as the case may be, the Commissioner.
