Ceiling on future acquisition by inheritance bequest or by sale in execution of decree, etc.

21. (1) If, on or after the appointed day – (a) any person acquires by inheritance or bequest from any person; (b) but 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 [thirty] 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 acquisition; (iv) particulars of the manner of acquisition and of the documents, if any, under 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, "bequest" shall include gift made in contemplation of death. (2) If, as a result of marriage or adoption on or after the appointed day, the extent of land held by any person exceeds in the aggregate the ceiling area, then, he shall, within [thirty] days from the notified date or from the date of marriage or adoption, as the case may be, whichever date 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 held before the date of the marriage or adoption; (ii) particulars of the land held after the date of marriage or adoption; and (iii) such other particulars as may be prescribed. (3) If he fails to furnish the return or furnished an incorrect or incomplete return within the period specified in sub-section (1) or sub-section (2), the provisions of section 8 and other provisions of this Act shall, as far as may be, apply as if it were a return required to be furnished under section 7.