Section 2(10) in The U.P. Debt Redemption Act, 1940
(10)[ "local rate" means the rate, which under the United Provinces Local Rates Act, 1914, is payable by or recoverable from an agriculturist possessing heritable and transferable rights] [[Substituted by Section 2 of U.P. Act VI of 1942, made by the Governor in exercise of the powers assumed by him under Section 93 of the G. of I Act, 1953, for the following;'local rate' means the rate payable by, recoverable from, a proprietor under the provisions of the U.P. Local Rates Act, 1914. It was re-enacted and contained by section 2 and Schedule of U.P. Act XIII of 1948.']];
