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State of Uttar Pradesh - Section

Section 41 in U.P. Zamindari Abolition and Land Reforms Rules, 1952

41. Section 48.

(1)The Compensation Officer shall also prepare separate draft compensation assessment rolls of-
(i)sub-proprietors.
(ii)under-proprietors,
(iii)permanent lessees in Avadh,
(iv)permanent tenure-holders, and
(v)assignees of land revenue whose names are recorded in khewat.
(vi)[ Nankars naqdi recorded in the under-proprietory khewat who receive a certain amount in cash from the proprietor.] [Added by Notification No. 1130/I-A-1699-1953, dated 11.03.1954.]
(2)In the case of an intermediary mentioned in any of the clauses (i) to (iv) of sub-rule (1) :
(a)the gross assets shall be computed according to the provisions of Section 39 for land included in the holding of such intermediaries :
Provided that in the case of rents including cesses and local rates mentioned in clause (a) of sub-section (1) of Section 39 only the rents payable for land, of which such intermediary is the landholder, shall be included in the gross assets.
(b)the rent payable for such land by such intermediary shall, for purposes of assessment of net assets be treated as if it was land revenue payable by him.
(3)In the case of an intermediary mentioned in clause (v) of sub-rule (1) the land revenue assigned to such intermediary shall in respect of the land be his gross assets.
(4)[ In the case of an intermediary mentioned in clause (iv) of sub-rule (I) the amount payable to such intermediary by the proprietor shall be deemed to be gross assets.] [Added by Notification No. 1130/I-A-1699-1953, dated 11.03.1954.]The amount payable by the proprietor to the nankar naqdi shall be deducted from his gross assets.