Section 3H(3) in The Goa Entertainment Tax Act, 1964
(3)Every proprietor or person who has been granted a certificate of provisional registration under this section shall, for so long as such certificate is in force, be liable to pay tax under this Act:Provided that if the Commissioner is satisfied that the particulars contained in the application are not correct or complete or that any information prescribed for registering the applicant is not furnished, the Commissioner may, after giving the applicant a reasonable opportunity of being heard, reject the application for reasons to be recorded in writing.
