Section 24(1) in The Punjab Security of Land Tenures Rules, 1956
(1)Every landowner or tenant required to furnish a return under sub-section (1) of Section 19-B of the Act shall, within a period of three months from the date [of publication of Revenue Department *Notification No. 516-AR-I(II)-59/572, dated the 9th February, 1959, or within a period of three months, from the date on which he acquires the land by inheritance, bequest or gift or by transfer, exchange, lease, agreement or settlement, whichever is later] furnish it, in duplicate, in Form R or Form S, as the case may be, to the Collector of the district in which his land is situated personally or by registered post (acknowledgement due) :Provided that where the land of any such landowner or tenant is situated in more than one district, the return shall be furnished to the Collector in whose district the largest area of land mentioned therein is situated with additional copies thereof for the Collector of every other district in which the land of such landowner or tenant is situated.
