Section 32K(9) in The Pepsu Tenancy and Agricultural Lands Act, 1955
(9)If, during the course of any review, the Board finds that any area of land included in a farm exempted under clause (iv) of sub-section (1) is inherited by an heir of the landowner and such area of land, with the lands, if any, already owned by him, does not exceed in the aggregate the permissible limit, the Board shall advise the State Government that such area of land should be excluded from the farm exempted under clause (iv) of sub-section (1); and where such advice is to be tendered by the Board, the Board shall if such heir so desires, exclude such area of land for the purpose of reviewing the exemption relating to the farm from the date of inheritance.
