Plain-language statutory interpretation governs compensation for fruit-bearing trees under ceiling law, based on remaining productive life.

Compensation for fruit-bearing trees surrendered under the Andhra Pradesh Land Reforms ceiling law is to be computed according to the plain terms of the statute, rules, and notified seignorage rates. Where the notification states that the rate is per tree per year and assumes a 30-year yield period, compensation must cover the remaining productive life of the trees, not merely one year. The governing principle is that clear statutory language cannot be rewritten by interpretation, and no words may be added to or subtracted from an unambiguous provision. On that basis, trees already 12 years old attracted compensation for the balance 18 years.

---

---

Issues: Whether compensation payable for fruit-bearing trees surrendered along with land under the ceiling law was confined to one year, or had to be calculated for the remaining life of the trees on the basis of the notified seignorage rates.

Analysis: Section 15 of the Andhra Pradesh Land Reforms (Ceiling on Agricultural Holdings) Act, 1973 read with clause (3) of the Second Schedule contemplated payment for fruit-bearing trees in the manner prescribed. Rule 11 of the Andhra Pradesh Land Reforms (Ceiling on Agricultural Holdings) Rules, 1974 directed payment at the seignorage rates notified from time to time. The relevant notification, as amended, expressly stated that the seignorage rate in column 7 was the rate of trees per year and that the tree would yield for 30 years, so the rate per tree had to be calculated for 30 years. The Court applied the settled rule that clear statutory language cannot be rewritten by interpretation and that no words can be added to or subtracted from an unambiguous provision. On the facts, the cashew trees were 12 years old, and the compensation had therefore to be calculated only for the remaining 18 years, not for a single year.

Conclusion: The appellants were entitled to compensation for the balance life of the fruit-bearing trees, calculated at the notified seignorage rate for the remaining 18 years, and the contrary view limiting payment to one year was rejected.

Ratio Decidendi: Where a statute and the governing notification prescribe compensation for fruit-bearing trees by reference to notified seignorage rates, the Court must give effect to the plain language and calculate compensation for the period expressly contemplated by the notification, being the remaining productive life of the trees.

---