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(See section 3(1)] ; Rates of plantation tax. ’ . ‘Rate 1. Where the aggregate extent of planta- tions held by a person is below five acres -. Nil. ( 2. Where the aggregate extent of a planta- tions heid by a person is five acres or , 1 more— (a) on the first two acres . Nil. (b) on the remaining extent .. Eight rupees per acre. . SCHEDULE Ii | [See section 3(4)] For the purposes of the assessment of plantation tax paya~ ble by a person, the extent of plantations held by him shall be deemed to be the aggregate of the following, expressed in acres, namely : — (i) the quotient obtained by dividing the total number of bearing cocoanut trees standing on all lands held by him by 85, . (ii) the quotiet obtained by dividing the total number | of bearing arecanut trees standing on all lands held by him | by 600; (iri) the quotient obtained by dividing the total number | of yielding rubber plants standing on all lands held by him by 180; . (iv) the quotient obtained by dividing the total number | of yielding coffee plants standing ‘on all lands held by him | by 600; : | (v) the quotient obtained by dividing the total number of yielding pepper vines standing on all lands held by him | by 400; | (vi) the extent of lands on which tea plants are grown which have begun to yield crops ; (vii) the extent of lands on which cardamom plants are grown which have begun to yield crops; Provided that where the total extent of land held by a per- son, which 1s cultivated with the aforesaid crops, is less than the aggregate calculated as above, the actual extent alone shallgbe deemed tc be the extent of plantations held by him. \ .