Section 205F(iv) in U.P. Zamindari Abolition and Land Reforms Rules, 1952
(iv)by calculation of the estimated average surplus produce for each class of soil in an assessment circle, after deducting the ordinary expenses of cultivation and submission of a schedule containing details of per hectare average, surplus produce of each class of soil, irrigated and unirrigated, to the Board with a brief note, explaining the consideration on which these have been evolved,
