Section 39(1) in The U.P. Zamindari Abolition and Land Reforms Act, 1950
(1)Gross assets as respects a mahal shall be the aggregate gross income of the land or estate comprised in the mahal and such income shall comprise-(a)rents including cesses and local rates payable by or on behalf of the tenants, under proprietors, sub-proprietors, permanent tenure-holders, permanent lessees in Avadh, grantees at a favourable rate of rent or grove holders-(i)in cash; and(ii)where rent is payable in kind or partly in cash or partly in kind, the rent computed in accordance with the provisions of the United Provinces Tenancy Act, 1939 (U.P. Act XVII of 1939), and [where the said Act does not provide for such computation in the manner prescribed] [Added by U.P. Act No. 16 of 1953 (w.e.f. 01.07.1952).];(iii)where rent is payable, but has not been determined, rent determined at ex-proprietary rates in the case of under-proprietors and ex-proprietary tenants and at hereditary rates in all other cases except grove holders.Explanation. - In this clause the word "tenants' includes persons deemed to be hereditary tenants under Sections [* * *] [Deleted by U.P. Act No. 16 of 1953 (w.e.f. 01.07.1952).] 12, 13, 14 and 16 but does not include any other tenant of sir;(b)the amount computed at the rates applicable to ex-proprietary tenants of similar land for land in the personal cultivation of or held as intermediary's grove, khudkasht or sir by all the intermediaries in the estate in which hereditary rights do not accrue, and in the case of the sir-(i)in which hereditary rights accrue at hereditary rates; and(ii)referred to in Section 17, the rent payable by the tenant therefor,(c)sayar, including income from hats, bazars, melas vested in the State under Clause (a) of Section 6 and fisheries which shall be an amount equal to one-tenth of the total income therefrom during the ten agricultural years immediately preceding the date of vesting;Explanation [I] [Renumbered by U.P. Act No. 16 of 1953 (w.e.f. 01.07.1952).]. - "Total income" from sayar under this sub-clause shall be calculated on the basis for entries in khatauni which shall be deemed to be correct unless proved to the contrary by entries in any public document.[Explanation II. - For purposes of this section "sayar" as respects an intermediary grove shall not include income from the sale of wood, flowers or fruits] [Inserted by U.P. Act No. 16 of 1953 (w.e.f. 01.07.1952).];(d)average annual income during the four agricultural years immediately preceding the date of vesting from rents of building sites vested in the State;(e)average annual income from forests, which shall be computed-(i)on the basis of the income for a period of twenty to forty agricultural years immediately preceding the dale of vesting as the Compensation Officer may consider reasonable; and(ii)on the appraisement of the annual yield of the forest on the date of vesting.(f)where royalties are payable on account of mines and minerals the average income on account of royalties calculated on the basis of the annual returns filed by the intermediary for the assessment of cess or income-tax during the period of twelve agricultural years preceding the agricultural year in which the date of vesting falls or any shorter period for which such returns have been filed;(g)where royalties are not payable and mines are worked directly by an intermediary, the average annual income from such mines calculated on the same basis as specified in Clause (f).
