Section 122(2) in The Goa, Daman And Diu Land Revenue Code, 1968
(2)A statement of account certified by the Mamlatdar shall, for the purposes of this Chapter, be conclusive evidence of the existence of the arrear, of its amount and of the person who is the defaulter:Provided that nothing in this sub-section shall prejudice the right of such person to make payment under protest and to question the correctness of the account in separate proceedings before the competent authority.