Section 26(2)(iii) in U.P. Zamindari Abolition and Land Reforms Rules, 1952
(iii)At the beginning of every revenue year the [Gaon Sabha] [Substituted by Notification No. 5846/I-A-270-61.] shall enquire whether all land in respect of which exemption has been allowed is still used for the purpose which made it eligible for exemption. If it is found that the land or any portion thereof has ceased to be so used or though used for the same purpose as before has started to yield an income to the body or the individual concerned the [Gaon Sabha] [Substituted by Notification No. 5846/I-A-270-61.] shall report the fact to the Collector with necessary details. The Collector may, after making such inquiry as he considers necessary, direct that the exemption from the payment of rent should cease wholly or in part, as the case may demand.