Section 26(3) in The Goa Tax on Luxuries Rules, 1988
(3)[ When the amount of refund arising from any of the contingencies referred to in sub-rule (1) exceeds rupees two lakh or when any amount is unduly paid by the hotelier, the Appropriate Assessing Authority shall obtain the sanction of the Additional Commissioner of Luxury Tax before proceeding to refund such amount. For the same purpose, he shall submit the case record of the hotelier to the Additional Commissioner of Luxury Tax stating therein full facts which originated the refund. He will also inform if any adjustment is necessary towards the recovery of any amount due from the hotelier. On receipt of the sanction order from the Additional Commissioner of Luxury Tax, the Appropriate Assessing Authority shall refund forthwith to the hotelier the amount as sanctioned by the order of the Additional Commissioner of Luxury Tax in the manner as provided in sub-rule (1) above.] [Substituted by the (Amendment) Rules, 2007.][* * *] [Omitted by the (Amendment) Rules 2007.]
