Section 8C(2) in The Goa Entertainment Tax Act, 1964
(2)Where any refund is due to any proprietor or person according to the returns furnished by him for any period, such refund may provisionally be adjusted by him against the tax due and payable as per the returns furnished under section 4 for any period:Provided that, the amount of tax or penalty or interest or all of them due from, and payable by, the proprietor or the person on the date of such adjustment shall first be deducted from such refund before making adjustment.
