Section 26(2) in Goa Tax on Entry of Goods Rules, 2000
(2)The Certificate referred to in sub-rule (1) shall be the basis to proceed to recover the amount due as arrears of land revenue, in case such recovery is to be effected by the Officer authorised by the Government under provision of sub-section (8) of section 15 of the Goa Sales Tax Act, 1964 (Act 4 of 1964), and for the same purpose of recovery the relevant provisions contained in the Goa Land Revenue Code, 1968 (Act 9 of 1969) and the Rules made thereunder shall be applicable.
