21. The interest of an under-tenant in any non-agricultural land shall,- (a) in the case where such under-tenant dies intestate in respect of such interest, be, subject to the provisions of section 91 of the ¹[* * *] State Acquisition and Tenancy Act, 1950, transmitted by inheritance in the same manner as his other immovable property: Provided that in any case in which under the law of inheritance to which such under-tenant is subject his other property goes to the State, his interest in such land shall be extinguished; and (b) subject to the provisions of this Act and of the provisions of section 90 of the ²[* * *] State Acquisition and Tenancy Act, 1950, be capable of being transferred and bequeathed in the same manner and to the same extent as his other immovable property.