Section 41(2) in U.P. Zamindari Abolition and Land Reforms Rules, 1952
(2)In the case of an intermediary mentioned in any of the clauses (i) to (iv) of sub-rule (1) :(a)the gross assets shall be computed according to the provisions of Section 39 for land included in the holding of such intermediaries :Provided that in the case of rents including cesses and local rates mentioned in clause (a) of sub-section (1) of Section 39 only the rents payable for land, of which such intermediary is the landholder, shall be included in the gross assets.(b)the rent payable for such land by such intermediary shall, for purposes of assessment of net assets be treated as if it was land revenue payable by him.
