Section 19(1) in The Goa, Daman and Diu Land Revenue (Conversion of use of land and non-agricultural assessment) Rules, 1969
(1)Except in cases where agricultural lands are transferred under the provisions of the relevant Tenancy law for purposes of agricultural use. Where any holding which has been assessed, or of which the assessment has been altered for any non-agricultural use, is used for agriculture only, the Collector may, on the application of the holder, withdraw the non-agricultural assessment, and impose either the old agricultural assessment, if any, if the settlement period has not expired; or may, in other cases, impose an agricultural assessment equivalent to that imposed on other similar agricultural lands in the vicinity of such holding.
