Section 27B(3) in The U.P. Imposition Of Ceiling On Land Holdings Rules, 1961
(3)Before issuing a new book, the Treasury Officer shall satisfy himself that each form of the previous book has been properly accounted for. For this purpose Treasury Officer may utilize the certificate mentioned in sub-rule (2) and in case of doubt he shall make reference to the [Prescribed Authority] [Substituted by ibid.].