Section 14(2) in Goa Tax on Entry of Goods Rules, 2000
(2)The authorities for the purpose of sub-rule (1) shall be,-(a)the Government, in cases where the payment of tax in instalments exceeds rupees one lakh or where the period within which such tax to be paid in instalments exceeds twelve months; and(b)the Commissioner, in cases where the payment of tax in instalments does not exceed rupees one lakh or where the period within which such tax to be paid in instalments does not exceed twelve months.
