(1) Any person aggrieved by an entry in the list published under sub-section (3) of section 139 may, within thirty days from the date of publication thereof in the Official Gazette, file objections thereto before the deputy commissioner.
     (2) The deputy commissioner or any other officer authorised in this behalf by the Administrator may, after considering the objections and after giving the objector or his representatives an opportunity of being heard in the matter, approve or modify the list.
     (3) The list as approved or modified under sub-section (2) shall then be published in the Official Gazette and also in such other manner as may be prescribed and subject to the provisions of this Act, the list shall be final.
     (4) With effect from the date of publication of the list in the Official Gazette under sub-section (3),--
         (a) the excess land shall stand transferred to and vest in the Government free of all encumbrances; or
         (b) the possession of the excess land shall stand restored to the landowner or the mortgagor, as the case may be; or
         (c) the rights of the landowner or the mortgagor in respect of the excess land shall stand transferred to the tenant or the mortgagee, as the case may be.