Section 14(1)(b) in The Goa, Daman and Diu Land Revenue (Disposal of Government Lands) Rules, 1971
(b)if the land is virgin land,-(i)nil, if the grant is made to a co-operative society referred to in rule 11 or to an individual belonging to a backward class;(ii)equal to the current market value, if the grant is made under rule 19 to a person whose land has been acquired for a public purpose on payment of compensation;(iii)equal to one-fourth of the current market value, if the grant is made to a landless person.(iv)equal to the current market value, in all other cases.