State Act
14
Section 14. Refund of taxes collected in excess.
THE DADRA AND NAGAR HAVELI AND DAMAN AND DIU (MERGER OF UNION TERRITORIES) ACT, 2019
Act no. 44 of 20192019In forceDadra and Nagar Haveli and Daman and Diu (State Act)
14. The liability of the Union to refund— (a) any tax or duty on property, including land revenue collected in excess shall go to the Union territory of Dadra and Nagar Haveli and Daman and Diu; (b) any other tax or duty collected in excess shall go to the Union territory of Dadra and Nagar Haveli and Daman and Diu.