Section 30(4) in The Pepsu Tenancy and Agricultural Lands Rules, 1958
(4)In the case of Sugarcane Farms operated by Sugar factories -A Sugarcane Farm operated by a Sugar Factory eligible for exemption from ceiling is a farm operated by a sugar factory in which twenty or more workers are working, or were working, on any day during the preceding twelve months and in which any manufacturing process connected with the production of sugar is being carried on or is ordinarily carried on with the help of power :Provided that the Commission may also take in account the following factors :-
