Section 11(b) in The Urban Land (Ceiling And Regulation) Rules, 1976
(b)where any vacant land held by any person and exempted by clause (iv) of sub-section (1) of Section 19 or sub-section (1) of Section 20 ceases to be so exempted and as a consequence thereof the extent of such land, together with the extent of the vacant land, if any, already held by him, exceeds in the aggregate the ceiling limit, then the time witi.. which such person may file the declaration referred to under sub-section (1) of Section 21 shall be ninety days from the date on which such vacant lard ceases to be so exempted.
