Section 38 in U.P. Zamindari Abolition and Land Reforms Rules, 1952
38.
(1)The Collector shall forward to every Compensation Officer within whose jurisdiction an intermediary assessed to Agricultural Income-tax in the previous year has interest, a statement in Z.A. Form 25 showing the Agricultural Income-tax assessed upon the intermediary in his district in the previous agricultural year.Explanation. - Where land revenue is not payable in respect of any khata khewat the nominal land revenue shall be deemed to be revenue payable for the purposes of this statement. Where nominal land revenue has not been assessed it shall be calculated on the basis of the local rates.(2)Where a Compensation Officer has reason to believe that an intermediary having interest in his circle has been assessed to Agricultural Income-tax in the previous year and no statement under sub-rule (1) has been received in respect of such intermediary he shall ask the Collector concerned to furnish a statement in the aforementioned form and on receipt of the requisition the Collector shall furnish such statement.
