Section 10(2)(e) in The United Provinces Estates Act, 1920
(e)a lineal male descendant in the male line, the transferee or legatee in such case shall be an estate-holder in regard to the property to which he may become entitled under or by virtue of such transfer or bequest and shall hold the same subject to the same conditions as if he had inherited it on an intestacy : provided that in cases (c), (d) and (e) the property so transferred or bequeathed is at the time of such transfer or bequest assessed or deemed to be assessed to land revenue to the amount of not less than [seven thousand rupees a year] [Substituted by U.P. Act 1 of 1928, Section 2.].