Section 32K(3) in The Pepsu Tenancy and Agricultural Lands Act, 1955
(3)[ Notwithstanding anything contained in this Act, -(a)the exemption specified in clause (vi) of sub-section (1) shall not be allowed unless the orchard planted within the period specified therein is found to be an orchard also at the time of granting the exemption;(b)the exemptions specified in clauses (i), (ii), (iii), (iv) and (v) of sub-section (1) shall not be allowed unless the orchards constituting reasonably compact areas or the specialised farms engaged in cattle breeding, dairying or wool raising or the sugarcane farms operated by sugar factories or the efficiently managed farms or the land belonging to registered co-operative societies, as the case may be, are found to be so also at the time of granting the exemptions;(c)the exemption specified in clause (iv) of sub-section (1) shall not be allowed unless the efficiently managed farm satisfies the conditions hereinafter appearing in the succeeding sub-sections.
