Section 10(2) in The United Provinces Estates Act, 1920
(2)If such transfer or bequest is in favour of-(a)another estate-holder, or(b)the person who would have succeeded to such estate or would have taken a vested interest therein ; under the provisions of this Act, had the person so transferring or bequeathing died intestate as to his estate at the time when the transfer or bequest took effect, or(c)the daughter of the transferor or testator, or(d)a son of his daughter, or(e)a lineal male descendant in the male line, the transferee or legatee in such case shall be an estate-holder in regard to the property to which he may become entitled under or by virtue of such transfer or bequest and shall hold the same subject to the same conditions as if he had inherited it on an intestacy : provided that in cases (c), (d) and (e) the property so transferred or bequeathed is at the time of such transfer or bequest assessed or deemed to be assessed to land revenue to the amount of not less than [seven thousand rupees a year] [Substituted by U.P. Act 1 of 1928, Section 2.].
