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State of Goa - Section

Section 36 in The Goa Tax on Luxuries Rules, 1988

36. Hearing and recording of evidence.

- If the Appellate or Revising Authority so desires, it may depute an Officer or Inspector to hear and record the evidence produced by or on behalf of the [hotelier or proprietor, as the case may be] [Substituted by the (Sixth Amendment) Rules, 2010.] or to make such enquiries as it may direct. The Officer or Inspector so deputed will have the authority to conduct such enquiries on the spot as he may consider necessary for the case.