Section 6D(7) in The Goa Entertainment Tax Act, 1964
(7)The proprietor or the person may, at his option, file a second appeal under sub- -section (3), or make an application for revision to the Commissioner under sub-section (6), and where the proprietor or the person has exercised such option, he shall be precluded from filing an application for revision under sub-section (6), or, as the case may be, from filing a second appeal under sub-section (3).
