Section 39(1) in The Goa, Daman And Diu Land Revenue Code, 1968
(1)For the purposes of [sections 37 and 38 (except Alvara holder and person in occupation of land before the appointed day)] [Substituted by the Goa Act 6 of 2007.], the value of land that has been encroached upon shall be fixed by the Collector according to the market value of similar land in the same neighbourhood at the time of such valuation; and the annual revenue of such land shall be assessed at the same rate as the land revenue of similar land in the vicinity.
