Section 5(1) in The U.P. Debt Redemption Rules, 1941
(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.
