(1) A landlord may, with the sanction of the sub-divisional officer, make an improvement on, or affecting, the holding of a tenant:
     Provided that no such sanction shall be required if the tenant of such holding is a non-occupancy tenant, or the improvement which the landlord desires to make is a well.
     (2) If the sub-divisional officer refuses to give sanction, he shall submit the record of the case for confirmation of the order passed by him to the collector.