Section 6A(5) in The Goa Tax on Luxuries Rules, 1988
(5)The renewal fees paid in excess, if any, shall be refunded to the [hotelier or proprietor, as the case may be] [Substituted by the (Sixth Amendment) Rules, 2010.] concerned by issue of refund voucher in Form Lux-16 hereto. However, before proceeding to refund the said amount to such [hotelier or proprietor, as the case may be] [Substituted by the (Sixth Amendment) Rules, 2010.] the registering authority shall first verify if any amount being due by the [hotelier or proprietor, as the case may be] [Substituted by the (Sixth Amendment) Rules, 2010.] is left unpaid by him and, in such case, he shall adjust, by issue of an order the amount to be refunded towards the amount due from such [hotelier or proprietor, as the case may be] [Substituted by the (Sixth Amendment) Rules, 2010.] on the date of adjustment, and thereafter shall refund the balance, if any. If the amount of refund is less than rupees hundred, no refund voucher shall be issued but the amount shall be adjusted or to be considered for being adjusted in subsequent years.
