122. (1) if a bhumidhar does not pay the land revenue and [does not use the land for agriculture] for a continuous period of three agricultural years and has left the village in which he usually resides and whose where about are not known, then the Collector may, after such inquiry, as he may deem necessary, take possession of the land held by such bhumidhar.
(2) Where the Collector has taken possession of any land under sub-section (1), he may let it out on behalf of the bhumidhar for a period of one agricultural year at a time in the manner prescribed.
(3) If the bhumidhar or any other person lawfully entitled to the land claims it within a period of three years from the commencement of the agricultural year next following the date on which the Collector took possession thereof, it shall be restored to him on payment of dues, if any and on such terms and conditions as the Collector may think fit.
(4) Where no claim is preferred under sub-section (3) or if any claim is preferred but is disallowed, the Collector shall make an order declaring the holding abandoned.
(5) Every order of the Collector under sub-section (4) shall be published in the manner prescribed, and shall, subject to the result of any Suit under section 144, be final.
(6) Nothing in this section shall apply to any holding held by a bhumidhar in whose favour a declaration has been made under section 80 where such declaration continues to be in force.