Section 8(3) in Goa Tax on Entry of Goods Rules, 2000
(3)After making the provisional assessment under sub-section (3) of section 18, the assessing authority shall examine whether any and if so, what amount is due from the dealer after deducting any tax already paid under sub-rule (1) or (2). If any amount is found to be due from the dealer towards the provisional assessment, the assessing authority shall serve upon the dealer a notice in Form-6 hereto and the dealer shall pay the sum demanded within the time and in the manner specified in the notice.
