Section 26(1) in The Goa Tax on Luxuries Rules, 1988
(1)When any refund arises from an order of assessment made under section 14, [or re-assessment made under section 16] [Inserted by the (Amendment) Rules, 2007] or from an order passed in appeal, revision, or review under section 33, [or re-assessment made under section 16] [Inserted by the (Amendment) Rules, 2007] and the amount to be refunded does not exceed [fifty thousand] [Substituted by the (Amendment) Rules, 2007.] rupees, the Appropriate Assessing Authority shall forthwith proceed to refund such amount by cash to the person concerned by issue of refund voucher in Form [LUX] [Inserted by the (Amendment) Rules, 2007.] 16. However, before proceeding to refund any amount to such person, the Appropriate Assessing Authority shall, firstly, verify if any amount due by the [hotelier or proprietor, as the case may be] [Substituted by the (Sixth Amendment) Rules, 2010.] is left unpaid by him and, in such case, shall adjust, by issue of an order, the amount to be refunded towards the amount due from the [hotelier or proprietor, as the case may be] [Substituted by the (Sixth Amendment) Rules, 2010.] on the date of adjustment, and thereafter shall refund the balance, if any.
