Section 17 in The Goa, Daman and Diu Land Revenue (Conversion of use of land and non-agricultural assessment) Rules, 1969
17. Fixation of non-agricultural assessment on individual plots.
- The actual assessment on individual plots in each block shall be fixed by the Collector on the basis of the standard rate for the time being in force in that block, having regard to the specific non-agricultural purpose for which the land is used as provided in sub-section (1) of section 88.In fixing such actual assessment, the amount of assessment shall be rounded off to the nearest multiple of ten, less than five paise being disregarded, and five paise and more being regarded as ten paise.
