Section 22 in Goa Tax on Entry of Goods Rules, 2000
22. Procedure when higher assessment is made in appeal or revision.
- If the tax as determined in the appeal or revision is in excess of the powers of assessment of the assessing authority, the appellate or revisional authority shall transfer the original records of assessment to the appropriate assessing authority which shall have power to collect the tax due in the same manner as if it were a tax assessed by itself.
