Section 5(5) in Tamil Nadu Urban Land (Ceiling and Regulation) Act, 1978
(5)Where a person is a beneficiary of a private trust and his share in the income from such trust is known or determinable, the share of such person in the vacant land in any urban agglomeration held by the trust, shall be deemed to be in the same proportion as his share in the total income of such trust bears to such total income and the extent of such land apportion able to his share shall also be taken into account in calculating the extent of vacant land held by such person.
