Section 30(5) in U.P. Zamindari Abolition and Land Reforms Rules, 1952
(5)At the time of calculating net assets the amount of land revenue, cesses and local rates so determined shall be deducted from the corresponding dues against the khata khewat out of which the miscellaneous property has been created and in cases where it has been created by an individual co-sharer against the corresponding dues of such co-sharer
