Section 15(1) in The Goa, Daman and Diu Land Revenue (Conversion of use of land and non-agricultural assessment) Rules, 1969
(1)For purposes of determining the standard rate of non-agricultural assessment, the Collector shall, on the basis of the full market value of plots ascertained in accordance with the principles enunciated in the preceding rule, first estimate the full market value of non-agricultural land in each block separately for each of the fifteen years immediately preceding the year in which the standard rate of non-agricultural assessment is to be fixed.
