Section 14(3) in The Goa, Daman and Diu Land Revenue (Conversion of use of land and non-agricultural assessment) Rules, 1969
(3)If in any block the full market value of non-agricultural land cannot be estimated in accordance with the principles enunciated in this rule, the full market value of lands in such block shall be estimated on the basis of the sales, leases and awards, as the case may be of similar plots in blocks adjacent to such block.
