Section 140(1) in Manipur Land Revenue and Land Reforms Act, 1960
(1)Where any person holding land in excess of the ceiling limit at any time during the period between the 15th day of January, 1959, and the 9th day of December, 1959, has transferred during such period any part of his land to any other person under a registered deed for valuable consideration, the excess land to be determined under section 139 shall, to the extent possible, be selected out of the land held at the commencement of this Act by the transferor in excess of a family holding and no land shall be selected out of the land transferred.