Section 2(b) in The Goa Tax on Luxuries Rules, 1988
(b)"Appropriate Assessing Authority" means:(i)in relation to any particular [hotelier or proprietor, as the case may be] [Substituted by the (Sixth Amendment) Rules, 2010.], the Luxury Tax Officer or the Assistant Luxury Tax Officer within whose jurisdiction the hotelier's place of business is situated;(ii)in relation to a [hotelier or proprietor, as the case may be] [Substituted by the (Sixth Amendment) Rules, 2010.] who has more than one place of business in the State, the Luxury Tax Officer or the Assistant Luxury Tax Officer within whose jurisdiction the head office of such business is situated;
