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State of Goa - Section

Section 38 in The Goa Tax on Luxuries Rules, 1988

38. Notice for hearing the application for revision or review.

- Notice of the date fixed for hearing an application for revision or review shall be given to the petitioner and the Appropriate Assessing Authority.
(2)Where any person appointed under section 3 proposes to revise or review any order of his own motion, he shall give the [hotelier or proprietor, as the case may be] [Substituted by the (Sixth Amendment) Rules, 2010.] as well as the Appropriate Assessing Authority an opportunity of being heard.