Any ryot, who desires to relinquish the land held or cultivated by him, shall be at liberty to do so provided he gives notice of his intention in writing to the person entitled to the rent of the land or his authorized agent in or before the month of cheit of the year preceding that in which the relinquishment is to have effect. If he fail to give such notice, and the land is not let to any other person, he shall continue liable for the rent of the land . If the person entitled to the rent of the land or his agent refuse to receive any such notice and to sigh a receipt for the same, the ryot may make an application on plain paper to the Collector who shall thereupon cause the notice to the served on such person or his agent in the manner provided in Section XIII.