Section 14Q(1) in West Bengal Land Reforms Act, 1955
(1)Subject to the provisions of sub-section (2), the ceiling area for a co-operative society, company, co-operative farming society, Hindu undivided family or a firm, as the case may be, shall not exceed the sum total of the ceiling area of each member of such co-operative society, company, co-operative farming society, Hindu undivided family or each partner of such firm: Provided that for the purpose of determining the ceiling area referred to in this sub-section, any land held separately by a person, who is member of a co-operative society, company, co-operative farming society or Hindu undivided family or a partner of a firm, shall be deducted from the ceiling area referred to in section 14M, so that the sum total of the area of land held by such person, whether as such member or partner or individually or as a member of a family, may not, in any case, exceed the ceiling area applicable to him under section 14M.]]
