If the trees standing at different places having deep lcyaries (Thavalas) round each individual tree, are watered, then such individual tree may be taken as if it is standing on an area of l/40th acre and the garden crop rates shall be charged on it. If more than 40 trees are there in one acre the rate per acre shall be charged. In case water is taken without deep kyaries (Thavalas) round the trees proposed for irrigation, the whole watered area shall be measured and assessed as per acreage crop rate.
