Section 17(3) in Goa Tax on Entry of Goods Rules, 2000
(3)In the case of an appeal preferred by any person other than an officer empowered by the Government under sub-section (1) of section 29 of the Act, it shall also be accompanied by a treasury receipt in support of having paid the fee calculated at the rate of two per cent. of the amount of assessment objected to, subject to a minimum of rupees twenty and a maximum of rupees two hundred;
