Section 19(1) in The Pepsu Tenancy and Agricultural Lands Rules, 1958
(1)Every landowner or tenant required to furnish a return under section 32-B of the Act shall furnish it, in duplicate in Form VII-A or From VII-B, as the case may be, to the Collector of the district in which his land is situate, personally or by registered post (acknowledgement due):Provided that where the land of any such landowner or tenant is situate in more than one district, the return shall be furnished to the Collector in whose district the largest area of land mentioned therein is situate with additional copies thereof for the Collector of every other district in which the land of such landowner or tenant is situate.
