Section 14(2) in The Goa, Daman and Diu Land Revenue (Conversion of use of land and non-agricultural assessment) Rules, 1969
(2)The transaction referred to in clause (c), (d), (g) and (h) of sub-rule (1) shall be the basis for purposes of estimating the full market value of the land only if the Collector is of opinion that the number of transactions falling under clauses (a), (b), (e), (f), (i) and (j) of that sub-rule is either too small or is not sufficiently representative for the said purpose.
