Section 29(8)(b) in The Goa Tax on Entry of Goods Act, 2000
(b)The application for review shall be preferred in the prescribed manner within six months from the date on which the order to which application relates was communicated to the applicant; and where the application is preferred by any person other than an officer empowered by the Government under sub-section (1), it shall be accompanied by a fee equal to that which had been paid in respect of the appeal: