Section 104(1) in The Goa, Daman and Diu Town and Country Planning Act, 1974
(1)If any development of land is commenced or carried out or any use is instituted or changed with- out payment of the amount of the Development Charge assessed under the provisions of this Act, the amount of the Development Charge shall, subject to prior payment of the land revenue, if any, be a first charge upon the interest of the person so liable on the land on which development has been commenced or carried out or the use has been instituted or changed.
