Section 112A(1) in U.P. Zamindari Abolition and Land Reforms Rules, 1952
(1)The percentage of the annual income credited to the Gaon Fund under sub-section (1) of Section 124, which has to be contributed to the Consolidated Gaon Fund in any agricultural year under Section 125-A (2), shall be fixed by the Collector in the month of June preceding the said agricultural year on the basis of the actual expenditure of the Gaon Sabhas on litigation and development of common utility lands in the previous years, the estimated requirement of expenditure on these items in the coming agricultural year and the gross income of the Gaon Sabhas under the aforesaid former section.