Section 110(3) in The United Provinces Tenancy Act, 1939
(3)In proposing rates for occupancy tenants in Agra the Rent-rate Officer shall have regard to the rates which he has proposed for hereditary tenants, and also to the rent actually paid by occupancy tenants, distinguishing between holdings of old and of rent standing. In Oudh the rates proposed for occupancy tenants shall be two annas in the rupee less than the corresponding rates for hereditary tenants.
