Section 27K(4) in The U.P. Imposition Of Ceiling On Land Holdings Rules, 1961
(4)The Collector shall then cancel the old annuity roll and shall issue a fresh one in its place and specify therein the period for and the date from which payment is to be made. The annuity roll so issued shall be on the "Renewed" annuity roll form referred to in Rule 27-I(3). It shall be entered at a fresh serial in C.L.H. Form 42 and shall bear the number of the previous annuity roll as denominator and the fresh serial number of C.L.H. Form 42 as numerator. The Collector shall thereafter send the papers to the Treasury Officer along with the cancelled annuity roll. The Treasury Officer shall enter the annuity roll in his register in C.L.H. Form 43 at a fresh serial and paste the Treasury half in the guard file and make over the other half to the claimant after proper identification. The Treasury Officer shall also make a note of the change against the previous entry in the remarks column of the register in C.L.H. Form 43 and shall also give a reference to this entry against the fresh serial.