Section 32M(1) in The Pepsu Tenancy and Agricultural Lands Act, 1955
(1)If, after the commencement of the Pepsu Tenancy and Agricultural Lands (Second Amendment) Act, 1956, any person whether as landowner or tenant, acquires by inheritance or by bequest or gift from a person to whom he is an heir any land [or if after such commencement and subject to the provisions of section 32FF any person acquires in any other manner, except as specified in section 32L, any land] [Inserted by Punjab Act No. 16 of 1962, section 8.] which with or without the lands already owned or held by him, exceeds in the aggregate the permissible limit, then he shall within the period prescribed furnish to the Collector a return in the manner specified in section 32-B giving the particulars of all lands and selecting the land he desires to retain [and if the land of such person is situated in more than one Patwar circle, he shall also furnish a declaration required by sub-section (1) of section 32BB] [Added by Punjab Act No. 3 of 1959, section 9(1).].[(1-A) If such person fails to furnish the declaration, the provisions of sub-sections (2) and (3) of section 32-BB shall apply.] [Inserted by Punjab Act No. 3 of 1959, section 9(2).]
