Section 297(2) in The U.P. Co-operative Societies Rules, 1968
(2)For the purpose of sub-rule (1) the value of bhumidhari land shall be thirty-five times the valuation at hereditary rates or seventy times the land revenue payable in respect of such land whichever is greater, and in case of sirdari land it shall be fifteen times of such valuation:Provided that where the land revenue paid in respect of the bhumidhari or sirdari land is less than the valuation at hereditary rates, an addition of an amount equal to ten times the difference between the valuation and the land revenue in case of bhumidhari land and five times such difference in case of sirdari land, shall be added to the value.
