Section 140(2) in Manipur Land Revenue and Land Reforms Act, 1960
(2)Where any person holding land in excess of the ceiling limit at any time-(a)during the period between the 15th day of January, 1959 and the 9th day of December, 1959, has transferred during such period any part of his land to any other person in any manner other than under a registered deed for valuable consideration, or(b)during the period between the 9th day of December, 1959 and the commencement of this Act has transferred during such period any part of his land to any other person in any manner whatsoever, the excess land to be determined under section 139 shall be selected out of the lands held at the commencement of this Act by the transferor and the transferee in the same proportion as the land held by the transferor bears to the land transferred and where no land is held by the transferor, out of the land transferred.
