(1) Every person holding land (which shall include lands transferred by sale, gift or otherwise or partitioned by him after the 26th day of September, 1970) either as land-holder or raiyat in excess of the ceiling area at commencement of the Orissa Land Reforms (Amendment) Act, 1973, shall, before the expiry of ninety days from such commencement, submit to the Revenue Officer in such form and in such manner as may be prescribed, a return indicating the parcels of land which he wishes to retain and the parcels of land in excess of the ceiling area (hereinafter referred to as "surplus land") and furnish in the said returns such other particulars as may be prescribed :
1. Inserted vide Orissa Act No. 29 of 1976
Provided that a person who has made any transfer or effected any partition in contravention of the provisions of Sub-section (1) of Section 40, shall not have the right to indicate the parcels of land which he wishes to retain and the parcels of land in excess of the ceiling area, but shall have to file the return furnishing the particulars of all the lands held by him as aforesaid.
Provided further that whereas a consequence of the amendment of this Act by the Orissa Land Reforms (Amendment), Ordinance, 1974 (2 of 1974) such person considers it necessary to submit a return or revised return, such return or revised return shall be submitted within thirty days from the date of publication of the said Ordinance in the Gazette.
(2) In any case where on the date of submission of the return under Sub-section (1) -
(a) any proceeding for resumption under Chapter III or mutation proceeding or proceedings for partition in a Civil Court 1[instituted prior to the 26th day of September, 1970] in respect of any land forming subject-matter of the return; or
(b) any proceeding under Section 57-A relating to trust on whose behalf the return has been submitted, is pending the person who has submitted such return shall submit a revised return on the basis of the result of such proceeding in accordance with Subsection (1) within 2[thirty days] from the date of issue of the certificate under Section 29 or, as the case may be, from the date of final disposal of the mutation proceedings, proceedings for partition or proceedings under Section 57-A after the termination of appeal, revision or review, if any 3[or from the date of commencement of the Orissa Land Reforms (Second Amendment) Act, 1975, whichever is later].