Section 45 in The Goa Panchayat Raj (Imposition of taxes, fees and other dues) Rules, 1998
45. Remission or refund of fee when allowed.
- No remission or refund of the fee once recovered shall be made provided that, if the permit for the occupation of space is for a period longer than one month and if the permit is surrendered to the person authorised by the Panchayat before the expiry of the period for which the permit is valid, refund shall be paid for the full month for which the permit is not utilised:Provided further that no refund shall be granted for the fraction of a month.
