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State of Goa - Section

Section 34 in The Goa Tax on Luxuries Rules, 1988

34. Summary rejection of appeals etc.

- The appeal may be summarily rejected if the appellant after being given an opportunity to comply with any of the requirements of rules 31 and 32 or being directed to furnish security, under proviso to sub-section (4) of section 33, fails to comply with the requirements of rules 31 and 32 or furnish security, or for any other sufficient reasons:Provided that when an order of summary rejection is made on any ground other than non-compliance of provisions of rules 31 or 32 or non-furnishing of security, demanded under sub-section (4) of section 33 the reasons for such summary rejection should be stated in the order.