Section 16(1) in Goa Tax on Entry of Goods Rules, 2000
(1)An appeal under section 28 of the Act shall be preferred to the following authorities:-(a)in the case of an order passed by the Registering authority/assessing authority to the Assistant Commissioner;(b)in other cases, to the Deputy Commissioner:Provided that the Commissioner may, either suo motu or on application, for reasons to be recorded in writing, transfer an appeal pending before an appellate authority to another appellate authority. The order of transfer shall be communicated to the appellant, to the assessing authority against whose order the appeal was preferred, to the appellate authority concerned and to every other party affected by the order.
