Section 22. Ceiling on future acquisition by inheritance, etc.

22.(1) If, after the commencement of this Act, any person as owner or tenant, acquires by inheritance or by bequest or gift gift from a person whom he is an heir any land which, with or without the lands already held by him exceeds in this aggregate the limit fixed under section 4 of this Act, then he shall within the prescribed period submit to the Collector a return in the manner of section 5 giving the particulars of all lands and selecting the land he desires to retain.