LawgistThe Goa, Daman and Diu Reorganisation Act
41Refund of taxes collected in excess
The liability of the Union to refund—
(a) any tax or duty on property, including land revenue collected in excess shall go to the State of Goa if the property is situated in the district of Goa of the existing Union territory;
(b) any other tax or duty collected in excess shall go to the State of Goa if the place of assessment of that tax or duty is included in the district of Goa of the existing Union territory.
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ASSESTS AND LIABILITIES
- 34 Definition
- 35 Land and goods
- 36 Cash balances
- 37 Arrears of taxes
- 38 Right to recover loans and advances
- 39 Investments in and loans, etc., to certain corporate bodies
- 40 Assets and liabilities of State undertakings
- 41 Refund of taxes collected in excess
- 42 Certain deposits
- 43 Provident fund
- 44 Pensions granted by the Administrator, etc
- 45 Contracts
- 46 Liability in respect of actionable wrong
- 47 Liability as guarantor of co-operative societies
- 48 Items in suspense
- 49 Residuary provision
- 50 Apportionment of assets or liabilities by agreement
- 51 Power of Central Government to order allocation or adjustment in certain cases
