Section 23(1) in Tamil Nadu Land Reforms (Fixation of Ceiling on Land) Act, 1961
(1)Subject to the provisions of section 20, for the purpose of fixing, for the first time [after the date of the commencement of this Act], the ceiling area of any person holding land on the date of the commencement of this Act in excess of [15 standard acres] [Inserted by section 2(9)(a) of the Tamil Nadu Land Reforms (Reduction of Ceiling on Land) Act, 1970 (Tamil Nadu Act 17 of 1979).]-(a)any transfer, whether by sale (including sale in execution of a decree or order of a Civil Court or of an award or order of any other lawful authority) or by gift (other than gift made in contemplation of death), exchange, surrender, settlement or otherwise; or(b)any sub-division (including sub-division by a decree or order of a Civil Court or any other lawful authority) whether by partition or otherwise;effected on or after the notified date and before the publication of a notification under sub-section (1) of section 18 shall be, and shall be deemed always to have been, void and accordingly the authorised officer shall calculate the ceiling area of such person as if no such transfer or sub-division had taken place.Explanation. - This sub-section shall, on and from the 15th day of February 1970, have effect as if for the figures and words "30 standard acres", the figures and words "15 standard acres" had been substituted.
