Land may be let out free of assessment for planting shady trees for public benefit.

If any person plants by the side of the road or close to it or around an inn or such wakf buildings where travellers put up, or at places which are camps for travellers or troops, shady trees, whether fruit bearing or not, so that the travellers may have amenities under their shade, land may be given by the Government free of assessment for planting such trees.