Section 40A(1) in The Orissa Land Reforms Act, 1960
(1)Every person holding land (which shall include lands transferred by sale, gift or otherwise or partitioned by him after the 26th day of September, 1970) either as land-holder or raiyat in excess of the ceiling area at commencement of the Orissa Land Reforms (Amendment) Act, 1973, shall, before the expiry of ninety days from such commencement, submit to the Revenue Officer in such form and in such manner as may be prescribed, a return indicating the parcels of land which he wishes to retain and the parcels of land in excess of the ceiling area (hereinafter referred to as "surplus land") and furnish in the said returns such other particulars as may be prescribed :Provided that a person who has made any transfer or effected any partition in contravention of the provisions of Sub-section (1) of Section 40, shall not have the right to indicate the parcels of land which he wishes to retain and the parcels of land in excess of the ceiling area, but shall have to file the return furnishing the particulars of all the lands held by him as aforesaid.Provided further that whereas a consequence of the amendment of this Act by the Orissa Land Reforms (Amendment), Ordinance, 1974 (2 of 1974) such person considers it necessary to submit a return or revised return, such return or revised return shall be submitted within thirty days from the date of publication of the said Ordinance in the Gazette.