Section 18(2) in The Goa Panchayat Raj (Imposition of taxes, fees and other dues) Rules, 1998
(2)On failure to recover any sum due on account of such tax from the person primarily liable, such sum may be recovered from the occupier of any part of the building in respect of which such tax is due in the ratio which the Sarpanch decides to be equitable ratio to the amount of tax assessed on the whole building in the authenticated list and the decision of the Sarpanch in the matter shall be appealable to the concerned Block Development Officer.
