Section 16(2) in The U.P. Debt Redemption Act, 1940
(2)Where such decree is based on a loan made before the first day of January, 1931 or where it is based on series of transactions any of which took place before that date, the court shall, in accordance with rules made by the [State Government] [Substituted by the AO 1950 for 'Provincial Government'.] determine the annual value of such land in the agricultural year 1337 Fasli and in the agricultural year in which the decree is sought to be executed by sale and shall calculate the value of such land multiplying whichever of these annual value is the greater by the prescribed multiple.
