Section 16 in The Goa Panchayat Raj (Imposition of taxes, fees and other dues) Rules, 1998
16. Notice to be given to Sarpanch of demolition or removal, etc. of building.
(1)Where any building or any portion of a building which is liable to payment of a tax is demolished or removed, or is burnt or falls down, the person primarily liable for the payment of the said tax shall give notice thereof in writing to the Sarpanch.(2)Until such notice is given, the person aforesaid shall continue to be liable to pay such tax as he would have been liable to pay in respect of such building if the same, or any portion thereof, had not been demolished, removed, burnt or as the case may be, fallen down.
