(2)The Sub-Divisional Officer shall refuse permission under sub-section (1) in the following cases, namely -(a)if the exchange is not necessary for the consolidation of holdings or securing convenience in cultivation; or(b)if the difference between the valuation, determined in the manner prescribed, of the lands given and received in exchange exceeds ten per cent of the lower valuation; or(c)if the difference between the areas of the land given and received in exchange exceeds twenty-five per cent of the lesser area; or(d)in the case of land referred to in clause (b) of sub-section (1), if it is reserved for planned use, or is land in which bhumidhari rights do not accrue; or(e)if the land is not located in same or adjacent village of the same tahsil:Provided that the State Government may permit the exchange with land mentioned in clause (d) aforesaid, on the conditions and in the manner, prescribed.