Section 108(1) in Manipur Land Revenue and Land Reforms Act, 1960
(1)Subject to any rules that may be made under this Act, a landowner may relinquish his rights in respect of any land in his possession in favour of Government by giving a notice in writing to the competent authority in such form and manner as may be prescribed, not less than three months before the close of any year and thereupon, he shall cease to be a landowner in respect of that land from the year next following the date of notice:Provided that relinquishment of only a part of a holding or of a holding which, or part of which, is subject to an encumbrance or a charge, shall not be valid.
