[12. Submission of returns.- [If any person or family unit] -
(1) (a) has at any time [after the 26th day of September 1970 but before the commencement date] held, or
(b) on or after the [commencement date] acquires, hold or comes into possession of, any land (including any exempted land), in excess of the ceiling area, or
(2) * * * * * *
(b) whose land is converted into another class of land in the circumstances described in [section 11-A],
[(c) thereby causing his or its holding to exceed the ceiling area,] then,-
(i) in the case under sub-clause (a) of clause (1), within [one month] from [commencement date], and
(ii) in the case under sub-clause (b) of clause (1), within [one month] from the date of taking possession of any land in excess of the ceiling area, and
* * * * * *
(iv) in the case under sub-clause (b) of clause (2), within three months from the date of such conversion [(being the date notified under section 11-A)],
[he or any member of the family units shall furnish] to each of the Collectors within whose jurisdiction any land in [his holding or the holding of the family unit] is situate a return, in the form prescribed, containing the particulars of all land held by him [or by the family unit. Where a person or a member of a family unit holds a share in the land held by a family, the return shall also contain information regarding the total number of members of the family, the extent of land falling to the share of each of the members who are entitled to share on partition, the names of members of each family unit notionally carved out of such family, and names of other members of each family unit, and the names of other members of the family. He shall also state the extent of his share, if any, in the lands held in or operated by a co-operative society, or in a joint holding or in a firm; and the land held by him in any other part of India, if any] :
Provided that, in the case of a minor or lunatic, the return may be furnished by his guardian, and in the case of any other person under disability, by his authorised agent :
[Provided further that, where any person, or a member of a family unit, who is required to furnish a return dies, then, such return shall be furnished by his heir, or as the case may be, any other member of the family unit].