Section 14(1)(h) in The Goa, Daman and Diu Land Revenue (Conversion of use of land and non-agricultural assessment) Rules, 1969
(h)in the case of transfer of a leasehold plot with superstructure an amount equal to the difference between the amount of the sale price and the amount of the market value of the superstructure on the date of the transfer plus sixteen times the ground rent shall be the full market value;