Section 56(3)(iii) in Tamil Nadu Land Reforms (Fixation of Ceiling on Land) Rules, 1962
(iii)If the land held by the industrial or commercial undertaking is required for future expansion of the undertaking, the land shall be fully utilised for such expansion within such period as the Government may, from time to time, by general or special order, specify. In the absence of such an order, the land shall be utilised for such expansion within a period of five years from the date of the order granting permission.