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State of Goa - Section

Section 57 in The Goa Tax on Luxuries Rules, 1988

57. Procedure in default of payment. - In default of payment within the period mentioned in the proceeding paragraph, the deposit may, if the Tax Recovery Officer thinks fit, after defraying expenses of the sale, be forfeited to the Government and the property shall be resold and the defaulting purchaser shall forfeit all claims to the property or to any part of the sum for which it may subsequently be sold.