Section 7B(5) in The Goa Entertainment Tax Act, 1964
(5)Where a person to whom a notice under this section is sent objects to it, by statement in writing that the sum demanded or any part thereof is not due or payable to the proprietor or person or that the amount held for or on account of the proprietor or person is under genuine dispute, the Commissioner shall hold an inquiry and after giving a reasonable opportunity of being heard to such person and the proprietor or person shall make such order as he thinks fit.
