Section 5(2) in The U.P. Debt Redemption Rules, 1941
(2)If in any area the records for the year 1337 Fasli are not available or are incomplete, the Collector shall for the purposes of determining the annual value under clause (a) of sub-rule (1), calculate such value with reference to the year nearest to 1337 Fasli for which complete records are available. If in the year so chosen as the basis of calculation, remissions for the slump in prices were in force, these remissions shall be ignored in calculating the annual value.
