Section 5 in The Goa, Daman and Diu Land Revenue (Alluvion and Diluvion) Rules, 1969
5. Decrease in assessment on land lost by diluvion.
(1)If any portion of land in a survey number not being less than half hectare in extent, is lost by diluvion, the holder thereof shall be entitled to the proportionate decrease in the assessment. It shall be the duty of the Collector to determine the amount of assessment to be so decreased having regard to the total area of the survey number, its assessment and the area lost by diluvion.(2)On reappearance of the land lost by diluvion in respect of which the assessment is decreased under sub-rule (1), the holder shall be liable, if the area on reappearance exceeds half hectare, in extent, to pay such proportionate assessment as may be similarly determined by the Collector.
