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State of Goa - Section

Section 39 in The Goa Tax on Luxuries Rules, 1988

39. Order of higher authorities shall be binding on subordinate authorities.

(1)The orders passed by the Appellate or Revising Authorities shall supersede the orders of any subordinate authorities and shall be binding on them. Similarly, the reviewing or rectification order passed by an Authority shall supersede or modify, as the case may be, the initial order passed by the same authority.
(2)A copy of any order passed upon any appeal or application for revision shall be sent to the officer whose order forms the subject matter of the appeal or revision proceedings.