Section 20 in The Goa Panchayat Raj (Imposition of taxes, fees and other dues) Rules, 1998
20. Recovery of tax.
- The tax shall be recovered by the Sarpanch or by the Secretary or by any other person duly authorised by the Panchayat in this behalf. A receipt for every such payment shall be given by the person receiving it.Part - III Tax on vehicles other than mechanically propelled vehicles kept within the jurisdiction of the Village Panchayat
