Section 37
Arrears of taxes.
The Goa, Daman and Diu Reorganisation Act, 1987
About this Act
An Act to provide for the reorganisation of the Union territory of Goa, Daman and Diu and for matters connected therewith.
(1) The right to recover arrears of any tax or duty (including arrears of land
revenue) on any property situated in the district of Goa of the existing Union territory shall belong to the
State of Goa.
(2) The right to recover arrears of any tax or duty, other than a tax or duty specified in sub-section (1), shall belong 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.
(2) The right to recover arrears of any tax or duty, other than a tax or duty specified in sub-section (1), shall belong 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.