Section 10(1) in Tamil Nadu Urban Land (Ceiling and Regulation) Act, 1978
(1)After the disposal of the objections, if any, received under sub-section (5) of section 9, the competent authority shall make the necessary alterations in the draft statement in accordance with the orders passed on the objections aforesaid and shall determine the vacant land held by the person concerned in excess of the ceiling limit and cause a copy of the statement as so altered to be served in the manner referred to in sub-section (4) of section 9 on the person concerned and where such vacant land is held under a lease, or a mortgage, or a hire-purchase agreement, or an irrevocable power of attorney, also on the owner of such vacant land and such statement so served shall be deemed to be the final statement.