Section 39 in Puducherry Land Reforms (Fixation of Ceiling on Land) Act, 1973
39. Furnishing of return on acquisition by lease of any land in excess of cultivating tenant's ceiling area.
(1)If on or after the notified date, any person acquires by lease any land which together with the land, if any, already held by him, exceeds in the aggregate the cultivating tenant's ceiling area, he shall, within [thirty] [Amended as per the Puducherry Land Reforms (Amendment) Regulation, 1977 w.e.f 28.02.77.] days of such acquisition, furnish to the authorised officer within whose jurisdiction the land or the major part thereof is situated, a return containing such particulars as may be prescribed.(2)If the person referred to in sub-section (1) fails to furnish the return or furnishes an incorrect or incomplete return, within the period specified in that sub-section, the provisions of sub-section (2) and (3) of section 31 and other provisions of this Chapter shall, as far as may be, apply as if it were a return required to be furnished under sub-section (1) of section 31.
