Section 22(1) in The Assam Fixation of Ceiling on Land Holdings Act, 1956
(1)If, after the commencement of his Act, any person as owner or tenant or mortgagee in possession acquires by inheritance or by' bequest or gift from a person to whom he is an heir of any land which, with or without the land already held by him exceed in the aggregate of the limit fixed under Section 4 of this Act, then the shall within the prescribed period submit to the Collector a return in the manner of Section 5 giving the particulars of all lands and selecting the lands he desires to retain.
