Section 91A(3) in U.P. Zamindari Abolition and Land Reforms Rules, 1952
(3)In the case of waqfs, trusts and endowments at sub-rule 11(a) of Rule 91, the registered deed of waqfs, trusts or endowments should be examined to ascertain the extent of charge. In case a registered deed does not exist or its contents are not clear, the orders of the assessing authority under Section 8 of the U.P. Agricultural Income fax Act, 1948, in case the intermediary7 on whose estate the waqf, trust or endowment was a charge was assessed to agricultural income-tax in any of the previous years, may be consulted and if the income so claimed to have been a charge was excluded or exempted from assessment under the said Act, the claim should be recognized to the extent of the proof so obtained. In addition to or in lieu of the orders of the assessing authority the notifications made under Section 5 of the U.P. Muslim Waqfs Act, 1936 (XIII of 1936) may be consulted and in case it was so published the claim should be recognized to the extent of the proof.
