Section 32K(12) in The Pepsu Tenancy and Agricultural Lands Act, 1955
(12)Where an exemption in respect of any farm is withdrawn by the State Government on the advice of the Board, -(a)if a landowner is alive, the whole of the area of such farm; and(b)if the landowner is dead, the whole of the area of such farm, except to the extent of the land which is inherited by the heirs of the landowner and which, with the lands, if any already owned by such heirs, does not exceed in the aggregate the permissible limit; shall be declared to be the surplus area :Provided that such declaration shall not be made without giving an opportunity of being heard to the landowner or the heirs, as the case may be.
