An occupant may relinquish his land, that is, resign it in favour of the State Government, but subject to any rights, tenures, encumbrances or equities lawfully subsisting in favour of any person (other than the State Government or the occupant), by giving notice in writing to the Tahsildar of the Taluk in which the land is situate, before the 31st March in any year or before such other date as may from time to time be prescribed in this behalf, by the State Government, and such relinquishment shall have effect form the close of the current year:
Provided that no portion of land which is less in extent than the whole survey number or sub-division of a survey number may be relinquished except with the previous approval of the Deputy Commissioner.
[Provided further that no occupant shall be entitled to relinquish any land to which he does not have clear title or where in any part of the survey number, the title lies with the State Government or the said land or part of it is A or B Kharab as defined in the Act.]1