End of service for rubber tapping employees- personal nature of employment

yes he is to be paid , as he is your longside employee. He can claim otherwise through labour court.

How much should i pay as per the law.

1) This Act may be called the Payment of Gratuity Act, 1972.3) It shall apply to--(a) every factory, mine, oilfield, plantation, port and railway company;

The formula is as follows:
(15 X last drawn salary X tenure of working) divided by 26

Here, last drawn salary means basic salary, dearness allowance and commission received on sales.

Suppose A's last drawn basic pay is Rs 60,000 per month and he has worked with XYZ Ltd for 20 years and 7 months. In this case, using the formula above, gratuity will be calculated as:
(15 X 60,000 X 21)/26 = Rs. 7.26 lakh
 

Is this law applicable to all rubber lands or for the plantations registered under the plantations labour act.