Section 14(1)(j) in The Goa, Daman and Diu Land Revenue (Conversion of use of land and non-agricultural assessment) Rules, 1969
(j)in the case of a plot with or without superstructure, assessed to land revenue which is acquired under the Land Acquisition Act, 1894, the amount of the value of the land (excluding the value of superstructure, if any), declared under the award plus sixteen times the assessment, shall be full market value.