Section 10 in The Goa Panchayat Raj (Imposition of taxes, fees and other dues) Rules, 1998
10. Person primarily liable for tax how to be designated if his name cannot be ascertained.
- Where the name of the person primarily liable for the payment of tax cannot be ascertained, it shall be sufficient to designate him in the assessment list and in any notice which may be necessary to be served upon the said person, as "the holder" of such premises, without further description.
