Section 6 in The Goa, Daman and Diu Land Revenue (Conversion of use of land and non-agricultural assessment) Rules, 1969
6. Penalty for failure to intimate commencement of non-agricultural use.
- Subject to the maximum amount of penalty of Rs. 500 prescribed by sub-section (5) of section 32, the penalty for failure to inform the date of which the change of user of land commenced as required by sub-section (4) of that section shall, if the land is used for a residential purpose, be such amount as is not less than an amount equal to two times the non-agricultural assessment of the land for the period of default; and if the land is used for any other non-agricultural purpose, be such amount as is not less than three times the non-agricultural assessment for the period aforesaid, as the Collector may in each case deem fit to impose.
