Section 32 in The Goa Tax on Entry of Goods Act, 2000
32. Limitation in regard to passing orders in respect of certain proceedings.
(1)Notwithstanding anything contained in sections 17 and 30, where any proceeding is initiated under section 17 or any records have been called for under section 30, the authority referred to in the said sections shall pass orders within a period of three years from the date of initiation of such proceedings or calling for the records, as the case may be.(2)In computing the period specified in sub-section (1), the period during which a proceeding has been deferred on account of any stay granted by any Court or any other authority shall be excluded.
