Section 163 of The Goa Municipalities Act, 1968

1. (1)Notwithstanding any other mode of recovery provided by this Act, any arrears of any tax, or any amount due to the Council under a contract, agreement, lease, auction, security or indemnity bond or any other money due to the Council under this Act or the rules or bye-laws made thereunder, together with any sum on account of process fees, interest and other costs, shall be recoverable by the Recovery Officer to be appointed for the purpose by the Director: Provided that no such Recovery Officer shall be appointed unless the Council by a resolution passed at a special meeting for that purpose, makes a written request to the Director.
2. (2)In case the arrears of all kinds due to a Council as on the 31st Day of December; are in excess of fifty per cent. of the total of such arrears as at the close of the previous financial year, the Director may, without reference to the Council, order appointment of a Recovery Officer. Substituted by the Amendment Act 27 of 2002.

Manual of Goa Laws (Vol. III) – 359 – Municipality Act

1. (3)In either case, the expenses on the salary and allowances of the Recovery Officer and such other subordinate staff as the Director may appoint to assist the Recovery Officer shall be paid by the Council.
2. (4)The Recovery Officer so appointed shall have all the powers of a Revenue Officer under the corresponding law for the time being in force, but only for the purposes of recovery of municipal arrears recoverable under this Act as arrears of land revenue.