Section 4(6) in The Goa Entertainment Tax Act, 1964
(6)The proprietor or person shall pay,-(a)the amount of tax assessed or re-assessed for any period under section 6A or section 6C of this Act less sum already paid by him in respect of such period; and(b)the amount of penalty, if any, levied under this Act, into the appropriate Government Treasury by such date as may be specified in a notice or order issued under this Act being not later than 30 days from the date of notice or order:Provided that the Commissioner may, in respect of any particular proprietor or person and for reasons to be recorded in writing and on payment of interest @ 12% per annum or at such higher/lower rate as the Government may notify from time to time, extend the date of such payment or allow to pay tax due or penalty or interest levied, if any, by installments.
