Section 21(1) in Tamil Nadu Land Reforms (Fixation of Ceiling on Land) Act, 1961
(1)If, on or after the date of the commencement of this Act-(a)any person acquires by inheritance or bequest from any person;(b)and before the notified date, any person acquires by sale in execution of a decree or order of a Civil Court or of an award or order of any other lawful authority;any land, which, together with the land, if any, already held by him, exceeds in the aggregate the ceiling area, then, he shall, within ninety days from the notified date or from the date of such acquisition, whichever is later, furnish to the authorised officer within whose jurisdiction his holding or the major part thereof is situated, a return containing the following particulars, namely:-(i)particulars of the land already held by him and those of the land so acquired;(ii)particulars of the land which he desires to retain within the ceiling area;(iii)particulars of the date of the acquisition;(iv)particulars of the manner of acquisition and of the documents, if any, imder which such acquisition was made;(v)the name and description of the person who held the land immediately before the date of acquisition;(vi)particulars of the land held by tenant, if any, and the name and address of such tenant; and(vii)such other particulars as may be prescribed.Explanation. - In this sub-section, request shall include gift made in contemplation of death.[***] [Explanation II was omitted by section 2(6)(a) of the Tamil Nadu Land Reforms (Reduction of Ceiling on Land) Act, 1970 (Tamil Nadu Act 17 of 1970) which was deemed to come into force on the 15th February 1970.]
