The Goa, Daman and Diu Reorganisation Act

Definition

Land and goods

Cash balances

Arrears of taxes

Right to recover loans and advances

Investments in and loans, etc., to certain corporate bodies

Assets and liabilities of State undertakings

Refund of taxes collected in excess

Certain deposits

Provident fund

Pensions granted by the Administrator, etc

Contracts

Liability in respect of actionable wrong

Liability as guarantor of co-operative societies

Items in suspense

Residuary provision

Apportionment of assets or liabilities by agreement

Power of Central Government to order allocation or adjustment in certain cases


ASSESTS AND LIABILITIES


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.

LAWGIST

# 41 Refund of taxes collected in excess