Section 46(1)(iii) in U.P. Zamindari Abolition and Land Reforms Rules, 1952
(iii)Where any estate is held both by a proprietor and by an under-proprietor or sub-proprietor or a permanent lessee in Avadh or a permanent tenure-holder, the land revenue payable by the proprietor shall for purposes aforesaid be deemed to be equal to the difference between the land revenue assessed and the rents payable by the under-proprietor, sub-proprietor, permanent lessee in Avadh or permanent tenure-holder as the case may be :