Section 233(2) in The United Provinces Tenancy Act, 1939
(2)In any such suit, the valuation of sir, which is not let, and of khudkhast which has been cultivated continuously for three years at the date of the suit shall, for the purposes of calculating the amount divisible among the co-sharers as profits, be made at the rates applicable to ex- proprietary tenants ; provided that if such sir is let the rent payable by the tenant thereof shall be accepted as the fair valuation, unless the Court, for reasons to be recorded, decides to make the valuation in some other manner.