Section 16(3) in The U.P. Debt Redemption Act, 1940
(3)In the case of any other decree to which this Act applies the court shall in accordance with rules made by the [State Government] [Substituted by the AO 1950 for 'Provincial Government'.] determine the annual value of such land in the year in which the decree is sought to be executed by sale and shall calculate the value of such land by multiplying the annual value by the prescribed multiple.
