Amendment status not verified — confirm the current text below against the official source.
(1) In every case where the extent of the land holding of a raiyat is four acres or more, such raiyat shall, within sixty days from the appointed day, furnish to the assessing authority a return of his land holding stating the total land containing such other particulars as may be prescribed. (2) If the extent of a land holding having an area of less than four acres on increase becomes equal to or more than four acres on any day after the appointed day, the rayat shall, within sixty days from that date, furnish such return. (3) The assessing authority may, on the application of the raiyat, extend the date referred to in sub-section (1) for furnishing the return by a period not exceeding thirty days in aggregate. (4) Where the land holding of a raiyat is located within the jurisdiction of two or more assessing authorities he shall furnish the return with the assessing authority within whose jurisdiction the major part of his land holding is situated with intimation to the other assessing authority or authorities, and the assessing authority with whom the return is filed shall take all subsequent proceedings in respect of the return to the exclusion of the other assessing authorities. 358 The West Bengal Land Holding Revenue Act, 1979. XLIV of 1979.] (Section 11.) (5) Where the extent of the land holding of a raiyat within the jurisdiction of each assessing authority is the same, the raiyat shall furnish the return to any one of the assessing authorities with intimation to the other assessing authorities, and the assessing authority to whom the return is furnished shall take all subsequent proceedings in respect of such return to the exclusion of the other assessing authorities. (6) Whenever there has been any change in the land holding of any raiyat every such raiyat shall, within sixty days from the commencement of the agricultural year following the year in which such change has taken place, furnish a fresh return in the prescribed manner. (7) If any raiyat discovers any omission or other error in any return furnished by him, he may furnish a revised return at any time before the assessment is made, but such revised return shall not be filed more than once. (8) Where no return has been filed by a raiyat and in the opinion of the assessing authority the extent of the land holding is four acres or more, it may require the raiyat, by giving a notice in the prescribed form, to file a return of his land holding within a period of sixty days from the date of receipt of such notice.