Section 53(2) in The Goa Value Added Tax Act, 2005
(2)Where the Commissioner compounds an offence under this section, the order referred to in sub-section (1)-(a)shall be in writing and specify the offence committed, the sum of money to be paid, and the due date for the payment; and(b)shall be served on the person who committed the offence; and(c)shall be final and not subject to any appeal.
