Section 14(2)(b) in Tamil Nadu Land Reforms (Fixation of Ceiling on Land) Act, 1961
(b)under section 31 whether any land excluded under clause (iii) of subsection (1) of section 13 could be permitted to be used for extension, or for ancillary purposes of any plantation, the authorised officer shall-(i)amend the final statement published under section 12, or(ii)where there is no such final statement prepare a final statement, if necessary under section 12, in accordance with the decision of the Land Board.