Section 10(1) in The Goa, Daman and Diu Barge (Taxation on Goods) Act, 1985
(1)Any registered owner objecting to a notice of demand served on him under section 9 may, within thirty days of the service thereof appeal to the prescribed authority:Provided that no appeal shall be entertained unless it is accompanied by satisfactory proof of the payment of the tax admitted by the appellant to be due.
