Plantations

The provisions of section 38 section 63 other than sub-section (9) thereof, sections 64, and 80, shall not apply to plantations. Explanation.—In this section "Plantation" means land used by a person principally for the cultivation of plantation crop and includes,— (i) any land used by such person for any purpose ancillary to the cultivation of such crop or for preparation of the same for the market; and (ii) agricultural land interspersed within the boundaries of the area cultivated with such crop by such person. not exceeding such extent as may be determined by the prescribed authority as necessary for the protection and efficient management of such cultivation.