Section 25A in The Goa Tax on Luxuries Rules, 1988
25A. [ Reference to Luxuries Tax Officer. [Inserted by the (Amendment) Rules, 1996.]
- Notwithstanding anything contained in rule 25, the Appropriate Assessing Authority may refer any case of recovery to the Luxury Tax Officer, authorised for the purposes by the Commissioner and in the event of so referring the case, the authorised Luxury Tax Officer shall proceed to recover the amount referred to him by following the procedure specified in Schedule I].
