Section 32K(1)(vi) in The Pepsu Tenancy and Agricultural Lands Act, 1955
(vi)where a landowner gives an undertaking in writing to the Collector that he shall, within a period of two years from the commencement of the Pepsu Tenancy and Agricultural Lands (Second Amendment) Act, 1956, plant an orchard in any area of his land not exceeding ten standard acres, such area of land.