Section 20(2) in The Goa, Daman and Diu Land Revenue (Conversion of use of land and non-agricultural assessment) Rules, 1969
(2)Lands used for hospitals, hostels, play-grounds, parks and gardens, office premises of local authorities and gymnasium or for roads, paths and lanes set apart in layouts, for the benefit of all citizens without distinction of religion, race, caste, sex, place of birth or any of them shall be exempted from payment of non-agricultural assessment so long as they are used for and of the said purposes and for no other purposes, and yield no profit to private individuals or to any person.
