Section 20(1) in Tamil Nadu Land Reforms (Fixation of Ceiling on Land) Act, 1961
(1)If, as a result of any transfer of land either by sale, gift (other than gift made in contemplation of death), exchange, surrender, agreement, settlement or otherwise effected on or after the notified date, the extent of land held by the transferee exceeds the ceiling area, then, the right, title or interest accrued, in his favour by virtue of such transfer in the land in excess of the ceiling area shall, as a penalty for contravention of the provisions of section 7, be deemed to have been transferred to the Government with effect from the date of such transfer, on a declaration made by the authorised officer within whose jurisdiction such excess land or the major part thereof is situated. The authorised officer shall record in writing the reasons for such declaration:Provided that-(a)no such declaration shall be made unless the transferor and the transferee have been given a reasonable opportunity of being heard and of adducing evidence, if any,(b)the transferee shall be liable for payment of the consideration for, and to discharge other liabilities under, such transaction and the transferor shall have no claim for such consideration against the Government, otherwise than in respect of such land,(c)no suit or other proceeding by the transferee shall lie in any court for the refund of the consideration for any such transaction.Explanation. - For the purpose of this sub-section, '"transfer" does not include inheritance, bequest, lease or possessory mortgage.
