Gujarat Land Revenue Code, 1879
The occupant may relinquish his land, that is, resign it in favour of '[the Government] but subject to any rights, tenures, incumbrances or equities lawfully subsisting in favour of any person (other than '[the'[Government] or the occupant) by giving notice in writing to the Mamlatdar or Mahalkari before the 31st March in any year or before such other date as may from time to time be prescribed in this behalf by the '[State] Government] and such relinquishment shall have effect from the close of the current year: Provided that no portion of land which is less in extent than a whole survey number or sub-division of a survey number may be relinquished.]