Section 38 in The Goa Panchayat Raj (Imposition of taxes, fees and other dues) Rules, 1998
38. Refund of entertainment tax.
- If, after the payment of tax, the entertainment is not held on account of some unforeseen or unavoidable circumstances, the amount of the tax paid shall be refunded to the payee, if he applies for such refund, within 48 hours of such payment.Part - VI Fees for sale of goods in markets, melas, fairs and festivals
