SHEDULE II

[See section 3 (4) ] For the purposes of the assessment of plantation tax payable 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 quotient obtained by dividing the total number of bearing arecanut trees standing on all lands held by him by 600; (iii) 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 land's 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 person, which is cultivated with the aforesaid crops, is less than the aggregate calculated as above, the actual extent alone shall be deemed to be the extent of plantations held by him.