Section 17(5) in The Goa Tax on Luxuries Rules, 1988
(5)After considering any objection raised by the [hotelier or proprietor, as the case may be] [Substituted by the (Sixth Amendment) Rules, 2010.] or his authorised agent and any evidence produced in support thereof, the Appropriate Assessing Authority, shall, after giving the [hotelier or proprietor, as the case may be] [Substituted by the (Sixth Amendment) Rules, 2010.] or his authorised agent, as the case may be, an opportunity of being heard, assess the amount of tax which he thinks is payable by the [hotelier or proprietor, as the case may be] [Substituted by the (Sixth Amendment) Rules, 2010.], and impose upon him under the provisions of the Act, a penalty to the extent to which it appears to him to be reasonable for contravention of any of the provisions of the Act.
