Section 12 in The Goa, Daman and Diu Land Revenue (Conversion of use of land and non-agricultural assessment) Rules, 1969
12. Non-agricultural Assessment.
- Where land assessed to agriculture is used for non-agricultural purposes or vice-versa or being assessed to one non-agricultural purpose is used for another non-agricultural purpose, the assessment fixed upon the land so used shall be altered under sub-section (2) of section 51 of the Code, and such alteration shall be made by the Collector in accordance with the provisions of the Code and these rules.
