Section 37(1) in The Goa Tax on Luxuries Rules, 1988
(1)The provisions of rules 31 and 32 shall apply mutatis mutandis to every application for revision:Provided that the provisions of clause (a) of sub-rule (1) of rule 32 shall not apply to an application for revision of any order other than an order of assessment or re-assessment, made under section 14 or section 16 and the appellate order made under section 33 as the case may be.
