Section 205V in U.P. Zamindari Abolition and Land Reforms Rules, 1952
205V.
The Settlement Officer shall, thereafter, proceed to work out the average expenditure incurred in cultivation of each crop on each type of soil. He shall in so doing, work out the average annual expenditure in cultivation of each crop on each type of soil over a period of five years. In deducing the cost of agricultural operations, the Settlement Officer shall have clue regard to the minimum wages prescribed for the region, under the Minimum Wages Act, 1948, cost of seeds and fertilisers, cost of preparation of field for sowing, number of times the irrigation is normally done and the cost of each irrigation, the amount normally required for reaping, harvesting and threshing of grain, the cost of maintenance of bullocks and tractors required for the field. In so computing the cost of agricultural operations, the cost of the labour put in by the tenure-holder shall also be worked out in terms of money on the basis of the minimum wages prescribed under the Minimum Wages Act, 1948, for the region and added to the cost derived above.
