section 14
No refund of amount paid under the Act
The Goa (Recovery of Arrears of Tax through Settlement) Act, 2009Tax200919 sections
Statutory text
Any amount paid by an applicant under section 6 shall not be refundable under any circumstances: Provided that in case of revocation of a certificate of settlement in accordance with section 12, the amount paid by the applicant under section 6 shall be treated to have been paid under the relevant Act for the period for which the certificate of settlement has been revoked.
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