Section 21(d) in Rules Under the Land and Revenue Regulation
(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 payment of royalty even if [sold, bartered, mortgaged, given or otherwise transferred or removed for transfer] [Substituted for the works 'sold or removed for sale' vide Notification No. 1449 R, dated the 20th March 1940, Sctt.508 of 1940.]. When land has been settled continuously for twenty years, all trees standing thereon shall be presumed to have been planted, or to have begun to grow, during the pendency of the lease.
