Section 32K(12)(b) in The Pepsu Tenancy and Agricultural Lands Act, 1955
(b)if the landowner is dead, the whole of the area of such farm, except to the extent of the land which is inherited by the heirs of the landowner and which, with the lands, if any already owned by such heirs, does not exceed in the aggregate the permissible limit; shall be declared to be the surplus area :