Section 14 in Dadra and Nagar Haveli and Daman and Diu (Merger of Union territories) Act, 2019
14. Refund of taxes collected in excess.
- The liability of the Union to refund -(a)any tax or duty on property, including land revenue collected in excess shall go to the Union territory of Dadra and Nagar Haveli and Daman and Diu;(b)any other tax or duty collected in excess shall go to the Union territory of Dadra and Nagar Haveli and Daman and Diu.
