Section 65(2) in The Goa Tax on Luxuries Rules, 1988
(2)In such case, the Tax Recovery Officer shall grant a certificate to the defaulter, authorizing him, within a period to be mentioned therein, and notwithstanding anything contained in his Schedule, to make the proposed mortgage, lease or sale:Provided that all moneys payable under such mortgage, lease or sale, shall be paid; not to the defaulter, but to the Tax Recovery Officer:Provided also that no mortgage, lease or sale under this paragraph shall become as absolute until it has been confirmed by the Tax Recovery Officer.
