Section 5(1)(a) in The U.P. Debt Redemption Rules, 1941
(a)the annual value of the judgement-debtor's unprotected land in the agricultural year 1337 Fasli, in accordance with the provisions of Uttar Pradesh Encumbered Estates Act, 1934 (XXV of 1934) and the rules made thereunder, for the calculation of the pre-slump profits of land as defined in that Act;