Section 20(3) in The Goa Tax on Luxuries Rules, 1988
(3)Along with the order of assessment of reassessment referred to in sub-rule (2), a notice in Form [LUX] [Inserted by the (Amendment) Rules, 2007.] 14 as referred to in rule 21 for demand of tax levied and penalty imposed if any, arising out of the said order, shall be served upon the [hotelier or proprietor, as the case may be] [Substituted by the (Sixth Amendment) Rules, 2010.].
