Section 13 in The Goa Panchayat Raj (Imposition of taxes, fees and other dues) Rules, 1998
13. Consideration of objections to assessment list and authentication of list.
(1)All objections to the assessment shall be considered and decided by the Panchayat or the Government Officer, as the case may be, on the date specified in the notice published under rule 11, or on any later date and the decision of the Panchayat or the Government Officer, as the case may be, shall be communicated to the person objecting to the assessment.(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).(3)When all appeal is allowed, all amendments, if any, required to be made in the assessment list in accordance with the order of the Block Development Officer shall be caused to be made by the Panchayat and shall be authenticated by the signature of the Sarpanch or the Government Officer, as the case may be, not later than the 31st day of July of the year in which the assessment list is prepared.
