If the tax as determined in the appeal or revision is in excess of the powers of assessment of the assessing authority, the appellate or revisional authority shall transfer the original records of assessment to the appropriate assessing authority which shall have power to collect the tax due in the same manner as if it were a tax assessed by itself.
Section 22: Procedure when higher assessment is made in appeal or revision
In exercise of the powers conferred by section 49 read with sections 8(1), 14, 18, 19, 28, 29 and 33 of the Goa Tax on Entry of Goods Act,…State Rules of Goa · 2000
Where this provision sits
| Act | In exercise of the powers conferred by section 49 read with sections 8(1), 14, 18, 19, 28, 29 and 33 of the Goa Tax on Entry of Goods Act, 2000 (Goa Act 14 of 2000), the Government of Goa hereby make… |
|---|---|
| Section | 22 |
| Marginal note | Procedure when higher assessment is made in appeal or revision |
| Jurisdiction | State of Goa |
| Status | In force as published by the source |
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