Section 19(4) in The Goa Tax on Entry of Goods Act, 2000
(4)Any tax assessed, or any other amount due under this Act from a dealer may, without prejudice to any other mode of collection be recovered,-(a)as if it were an arrear of land revenue; or(b)by attachment and sale or by sale without attachment of any property of such dealer or any other person by the prescribed officer in accordance with such rules as may be prescribed:Provided that where a dealer who has appealed or applied for revision of any, order made under this Act and has complied with an order made by the appellate or the revising authority in regard to the payment of tax or other amount, no proceedings for recovery under this sub-section shall be made or continued until the disposal of such appeal or application for revision.
