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Section 25: Rectification of mistake

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

(1) Where any rectification under section 34 of the Act has the effect of enhancing the assessment, the assessing authority shall serve on the dealer, revised notice in Form-10 hereto and thereupon the provisions of the Act and these Rules shall apply as if such notice had been served in the first instance.

(2) Where such rectification has the effect of reducing the assessment, the assessing authority shall make any refund which may be due to the dealer by the issue of a refund payment order in Form-21 hereto or refund adjustment order in Form-22 hereto.

Where this provision sits

ActIn 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…
Section25
Marginal noteRectification of mistake
JurisdictionState of Goa
StatusIn force as published by the source

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Need this as data, not as a page? In exercise of the powers conferred by section 49 read with sections 8(1), 14, 18, 19, 28… is one of 49,000+ enactments on CourtMesh. The Indian court cases API serves the case law that cites these provisions over JSON, with API documentation and plans and pricing. See also the judgment library.