Section 104(3) in The Goa Agricultural Produce Marketing (Development and Regulation) Rules, 2010
(3)If the person to whom a copy of the Auditor's decision is so furnished refuses to receive it, he shall nevertheless be deemed to have been duly furnished with a copy of such decision within the meaning of sub-rule (2). The period of fourteen days referred to in rules 105 and 106 shall be calculated from the date of such refusal.
