5. Determination of annual value under section 16 (2) of the Act.
(1)For the purpose of the execution of decrees of the kind specified in sub-section (2) of section 16 of the Act, Collector shall calculate-(a)the annual value of the judgement-debtor's unprotected land in the agricultural year 1337 Fasli, in accordance with the provisions of Uttar Pradesh Encumbered Estates Act, 1934 (XXV of 1934) and the rules made thereunder, for the calculation of the pre-slump profits of land as defined in that Act;(b)the annual value of the judgement-debtor's unprotected land in the year in which the decree is sought to be executed in the manner prescribed by the rules made under the Uttar Pradesh Encumbered Estates Act, 1934 (XXV of 1934), for the calculation of post-slump profits of land as defined in that Act.(2)If in any area the records for the year 1337 Fasli are not available or are incomplete, the Collector shall for the purposes of determining the annual value under clause (a) of sub-rule (1), calculate such value with reference to the year nearest to 1337 Fasli for which complete records are available. If in the year so chosen as the basis of calculation, remissions for the slump in prices were in force, these remissions shall be ignored in calculating the annual value.
