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State of Goa - Section

Section 18 in The Goa, Daman and Diu Land Revenue (Conversion of use of land and non-agricultural assessment) Rules, 1969

18. Assessment leviable on land within compounds.

- Non-agricultural assessment in respect of land used for residential purpose shall be levied on that area of the land within a compound which is built upon and also on the area that is required to be left open in relation to the area so built upon according to any law for the time being in force.