The Goa, Daman and Diu Reorganisation Act, 1987
Section 37. Arrears of taxes.
(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.
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