Section 3G(8) in The Goa Entertainment Tax Act, 1964
(8)Where the Commissioner is satisfied that any registered proprietor or person has discontinued, transferred or otherwise disposed of the activity of providing entertainment and has failed to apply under sub-section (7) for cancellation of certificate of registration, the Commissioner may, after giving the proprietor or person a reasonable opportunity of being heard, cancel the certificate of registration with effect from such date as he may fix to be the date from which the said activity has been discontinued, transferred or otherwise disposed of:Provided that, the cancellation of certificate of registration on an application of the proprietor or person or otherwise shall not affect the liability of the proprietor or person to pay the tax including any penalty/interest due for any period up to the date of cancellation, whether such tax including any penalty/interest is assessed before or after the date of cancellation.
