Section 14P(3) in West Bengal Land Reforms Act, 1955
(3)For the purposes of sub-section (2), the transfer of any land in favour of one or more of the following relatives of the transferor shall be presumed to be not bona fide(a)wife, or(b)husband, or(c)child, or(d)grandchild, or(e)parent, or (t) grandparent, or(g)brother, or(h)sister, or(i)brother's son or daughter, or(j)sister's son or daughter, or(k)daughter's husband, or (I) son's wife, or(m)wife's brother or sister, or(n)brother's wife.][Substituted by West Bengal Act No. 35 of 1986, published in Calcutta Gazette, dated 12.5.1989.]