(1)Any person mentioned in clauses (a) to (h) and clause (j) of section 95 of the Code or any person who is, because of being in any public or private service, business, trade or profession or being elected or nominated member of Parliament or State Legislature, unable to cultivate his holding, may let out the whole or part of his holding for a period not exceeding three years at a time.(2)Every lease of land under section 94 or section 95 carrying annual rent exceeding Rs.100/- shall be executed by registered instrument only.(3)Every other lease carrying annual rent upto Rs. 100/- or less may be attested by any revenue officer not below the rank of a Revenue Inspector of the area concerned.(4)Every attestation by a revenue officer under this rule shall be, as far as possible, in the following form:-"This deed of lease was presented before me on ................ by the persons specified below. I have satisfied myself as to their identity and they have assented to the terms of the lease.
