Section 5(2)(c) in The Jammu and Kashmir Big Landed Estates Abolition Act, 2007 (1950 A. D.)
(c)revenue on fruit trees (including walnut) not hitherto assessed to revenue or those planted after the last settlement at the following rate, namely :-(i)in the province of Kashmir and the Districts of Ladakh and Gilgit, at the Bachh rate of the same kind of trees in the neighbouring village or if that is not available at such rate as may be fixed by the Revenue Minister ; and(ii)in the Province of Jammu at the rate of four annas per tree of the following classes only :-