State Act
17
Section 17. No refund of amount paid under the Act.
The Goa (Recovery of Arrears of Tax, Interest, Penalty, Other Dues through Settlement) Act, 2023
Act no. 34 of 20232023In forceGoa (State Act)
17. No refund of amount paid under the Act.— Any amount paid by an applicant under this Act shall not be refundable under any circumstances: Provided that in case of revocation of a certificate of settlement in accordance with section 15, the amount paid by the applicant under section 7 shall be treated to have been paid under the relevant Act for the period for which the certificate of settlement has been revoked.