Section 60(iv) in The U.P. Imposition Of Ceiling On Land Holdings Rules, 1961
(iv)If, in a village, there are no hereditary holdings or if all the hereditary holdings carry inadequate rents, the average of the incidence of rents of all villages adjacent to the village calculated in accordance with clause (ii) of this rule, shall be deemed to be the incidence of rent of the village worked out under the said clause :
