Section 26(1) in Goa Tax on Entry of Goods Rules, 2000
(1)When a dealer or a person, from whom any amount of tax, interest or penalty has been demanded by issue of a notice or order, fails to pay the demanded amount, within the time specified in the notice or order, and in case of extension of time granted for making such payment, the concerned dealer or person fails to pay the amount due within the extended date of payment, and in case of grant of facility to pay the demanded amount in instalments, the concerned dealer or person fails to pay any of the instalments on due date, the assessing authority shall proceed to issue, for the purpose of recovery of the arrears from the defaulter or other person responsible for the payment, a Certificate of the amount due containing the following particulars, namely:-(a)Full name and address of the defaulter;(b)The name of the person or persons, if any, responsible for the payment of amount due;(c)The sum to be recovered;(d)Period to which the sum relates;(e)The provision of law under which the sum is recoverable as an arrear of land revenue;(f)The process by which the sum may be recovered;(g)The property against which the process may be executed;(h)The Head of Account to which the amount should be credited; and(i)Any other information relevant for the purpose of recovery of the arrears.
