Section 19(2) in The Goa, Daman and Diu Land Revenue (Conversion of use of land and non-agricultural assessment) Rules, 1969
(2)Such agricultural assessment shall commence from the first day of the agricultural year next following and shall be subject to the same conditions as to periodical revision, and the same rules and provisions of law as if they had been imposed at the ordinary revenue settlement of the village in which the land is situated.
