Section 8(3)(c) in U.P. Zila Panchayats (Imposition, Assessment and Collection of Circumstances and Property Tax) Rules, 1994
(c)the annual value or rent of the land, building or any other property owned, possessed or occupied by him in the [Zila Panchayat] [Substituted by U. P. Act No. 9 of 1994.] his interest in each one of them and if he is not the owner, the name and address of the owner.