Section 84 in The Goa, Daman And Diu Land Revenue Code, 1968
84. Procedure for determining non-agricultural assessment of lands in non-urban areas.
(1)The Collector shall, subject to the approval of the Government, by notification in the Official Gazette, divide the villages in non-urban areas into two classes - Class I and Class II - on the basis of the market values of lands, due regard being had to the situation of the lands, the non-agricultural purpose for which they are used, and the advantages and the disadvantages attaching thereto.(2)The Collector shall, subject to the general or special orders of the Government, assess lands falling in Class I according to the non-agricultural purpose for which they are used at a rate not exceeding two paise per square metre per year, and those falling in Class II at a rate not exceeding one paisa per square metre per year, regard being had to the market value of lands used for the non-agricultural purpose, so, however, that the assessment so fixed is not less than the agricultural assessment which may be leviable on such land.
