Section 10(2)(b) in Kerala Land Assignment Rules, 1964
(b)[ If the assignee was already in occupation of the land and he or his predecessor in occupation has planted trees etc. thereon, no tree value shall be charged in respect of such of those trees etc., planted by him or his predecessor in occupation as are specified in Part B of Appendix III to these rules] [Substituted by SRO 281/70 dated 9-7-1970 published in Kerala Gazette Extraordinary No. 201 dated 9-7-1970.],