Section 86(2)(a) in Rules Under the United Provided Provinces Encumbered Estates Act, 1934
(a)the Special Judge has not passed the decree under Section 14, the land revenue shall be taken to be what pertains to the applicant's share of the property, entered in the extract from the most recent khewat filed under Rule with the application under Section 4 (without deducting remission for the fall in prices), and the debts to be as stated in the application under Section 4 or where the written statement has been filed under clause (a) of sub-section (1) of Section 8, the amount of debt mentioned in such statement ;