(a) Each licensee shall set aside a minimum of five (5) acres of land for use by said licensee as a cemetery, and shall not sell, mortgage, lease or encumber the same without prior written approval of the Commissioner.
(b) The fee simple title, or lesser estate, in any lands owned by licensee and dedicated for use by it as a cemetery, which are contiguous, adjoining or adjacent to the minimum of five (5) acres described in subsection (1) may be sold, conveyed, or disposed of, or any part thereof, by the licensee, for use by the new owner for other purposes than as a cemetery; Provided, That all of the bodies which have been previously interred therein have been removed from the lands so proposed to be sold, conveyed, or disposed of; And provided further, That any and all titles, interests, or burial rights, which may have been sold or contracted to be sold in such lands which are the subject of such sale, shall be conveyed to and re-vested in the licensee prior to consummation of any such sale, conveyance, or disposition.
(c) Any licensee may convey and transfer to the Government its real and personal property, together with moneys deposited with the trustee; Provided the Government will accept responsibility for maintenance thereof, and prior written approval of the Commissioner is first obtained.