Section 9 in The U.P. Government Estates Thekedari Abolition Act, 1958
9. Gross income.
- For purposes of Section 8, the gross income of the lessee in respect of the land included in the lease shall comprise-(a)the following rents including cesses and other dues payable on the date immediately preceding the date of determination by or on behalf of the tenants or other persons for use and occupation of the land-(i)rent in cash,(ii)where rent is payable in kind or partly in cash and partly in kind, the rent computed in accordance with the provisions of the law applicable thereto, and(iii)where rent is payable but has not been determined, rent determined at hereditary rates;(b)the amount on account of rent computed at hereditary rates for land in the personal cultivation of the lessee, and(c)sayar, which shall be an amount equal to-(i)where the period for which the lease has been held is ten years or more, one-tenth of the total income for a period of ten years next preceding the date of determination, and(ii)where the period for which lease has been held is less than ten years, annual average for such period.
