Section 21(d) in Rules Having The Force of Law and Executive orders Relating to Forests
(d)Notwithstanding anything contained in the preceding clauses, trees which were planted, or began to grow, on the land during the pendency of a lease shall be exempted from all payments of royalty even if sold, bartered, mortgaged given or otherwise transferred or removed for transfer. When land has been settled continuously for twenty years, all trees standing thereon shall be presumed to have been planted, to have begun to grow, during the pendency of the lease.
