Section 14(1)(d) in The Goa, Daman and Diu Land Revenue (Conversion of use of land and non-agricultural assessment) Rules, 1969
(d)in the case of sale of a plot with a superstructure where such plot is assessed to land revenue, an amount equal to the difference between the amount of the sale price thereof and amount of the assessment multiplied by sixteen on the one hand and amount of the market value of the superstructure on the date of the sale on the other shall be the full market value;