Section 30(c) in The Goa, Daman and Diu Land Revenue (Disposal of Government Lands) Rules, 1971
(c)that on disposal of the land along with the factory plant, structures and other installations by way of sale, the Government shall be entitled to half the unearned income, and where such land is sold without any constructions aforesaid, the Government shall be entitled to unearned income not exceeding 90 per cent as the Government may decide;
