Section 45 in The Goa, Daman And Diu Land Revenue Code, 1968
45. Liability of land to land revenue.
(1)All lands, to whatever purpose applied, other than lands owned by the Central Government, but not leased, are liable to payment of land revenue to the Government.(2)The Government may exempt any land from the liability to such payment by means of a special grant or contract or in accordance with any law for the time being in force.
