Section 9(3) in The Goa, Daman and Diu Barge (Taxation on Goods) Act, 1985
(3)Distraints under sub-section (2) may also be made by such officers or class of officers as the Government may, by general or special order, direct and the officer making any such distraint shall forward the proceedings thereof together with the distrained articles to the Collector for further action under sub-section (2).
