Section 26(2)(ii) in U.P. Zamindari Abolition and Land Reforms Rules, 1952
(ii)When such exemption has once been sanctioned by the Collector the [Gaon Sabha] [Substituted by Notification No. 5846/I-A-270-61.] may sanction the continuance of exemption from year to year so long as the land is being put to the same use.