Section 7 in The Goa, Daman and Diu Barge (Taxation on Goods) Act, 1985
7. Taxes escaping assessment.
- If for any reason, the whole or any portion of the tax leviable under this Act for any month has escaped assessment, the Tax Officer may, at any time within three years from the expiry of that month, assess the tax which had escaped assessment, after issuing a notice to the registered owner and making such enquiry as the officer may consider necessary.
