Section 50(1)(c) in The Goa Tax on Luxuries Rules, 1988
(c)all notices and orders, required or permitted by the Act or these rules to be served on any [hotelier or proprietor, as the case may be] [Substituted by the (Sixth Amendment) Rules, 2010.], shall be issued to and served on the person in charge of the head office referred to in rule 49.