Section 7B(1)(b) in The Goa Entertainment Tax Act, 1964
(b)any person who holds or may subsequently hold money for or on account of such proprietor or person, to pay to the Commissioner, either forthwith upon the money becoming due or being held at or within the time specified in the notice, but not before the money becomes due or is held as aforesaid, so much of the money as is sufficient to pay the amount due by the proprietor or the person, in respect of arrears of tax and penalty or both, or the whole of the money when it is equal to or less than that amount.