Section 39A(3) in U.P. Zamindari Abolition and Land Reforms Rules, 1952
(3)Valuation at hereditary rates or other cultivated areas for which rents are not recorded, i.e., land held by occupiers of class 10-A in Agra or class 5-A in Avadh, and land for which rent is payable but not determined.The assets of each part of the mahal shall be calculated separately by adding the total recorded rent and the sayar of each part to the mahal to the aggregate of the statements mentioned above. The land revenue for each part of the mahal shall be apportioned in proportion to the assets of each part.]
