Section 41 in The Goa, Daman And Diu Reorganisation Act, 1987
41. Refund of taxes collected in excess.
- The liability of the Union to refund-(a)any tax or duty on property, including land revenue collected in excess shall go to the State of Goa id the property is situated in the district of Goa of the existing Union territory;(b)any other tax or duty collected in excess shall go to the State of Goa if the place of assessment of that tax or duty is included in the district of Goa of the existing Union territory.
