Section 14C(3) in West Bengal Land Reforms Rules, 1965.
(3)If any raiyat acquires any land whether by transfer, inheritance or otherwise after the 15th day of February, 1971 and such land together with the land owner by him exceeds the ceiling area applicable to him, he shall, within three months from the date of such acquisition, furnish a return, in triplicate, in Form No. 7A to the Revenue Officer having jurisdiction in the area in which the lands or a major portion thereof are situated.
