Section 79B(2) in Karnataka Land Reforms Act, 1961
(2)Every such institution, society, trust, company, association, body or co-operative society,—(a)which holds lands on the date of commencement of the Amendment Act and which is disentitled to hold lands under sub-section (1), shall, within ninety days from the said date, furnish to the Tahsildar within whose jurisdiction the greater part of such land is situated a declaration containing the particulars of such land and such other particulars as may prescribed; and(b)which acquires such land after the said date shall also furnish a similar declaration within the prescribed period.