Section 27(1) in The Goa Value Added Tax Act, 2005
(1)If any amount purporting to be tax other than the one as provided for under this Act, is collected by any person and if such amount is not refunded to the person from whom the collection is made within 60 days of such collection, the amount so collected and retained, shall stand forfeited and credited to the fund referred to in sub-section (2).
