Section 23 in Goa Tax on Entry of Goods Rules, 2000
23. Action on the orders of the Tribunal and the High Court.
- Every order passed by the Tribunal or the High Court shall, on authorisation by the Tribunal or the High Court, as the case may be, be given effect to by the assessing authority, which shall refund, without interest, any excess tax found to have been collected and shall also collect any tax which is found to be due in the manner as a tax assessed by itself.
