Section 13(2) in The Goa Panchayat Raj (Imposition of taxes, fees and other dues) Rules, 1998
(2)Any person desiring to file an appeal against the assessment under section 155 of the Act, may do so by filing an appeal to the concerned Block Development Officer (hereinafter referred to as the Prescribed Authority), within 30 days from the date of communication of the decision under sub-rule (1).
