Section 5. Annual value.

5.(1) For the purposes of this Act, annual value of a land holding shall be deemed to be an amount equal to the rent payable for the land or lands included therein multiplied by such multiple not exceeding twelve and a half as may be prescribed and different multiples may be prescribed for different districts or for different clases of lands included in a land holding. (2) For the purpose of the sub-section (1) the rent payable shall be deemed to be an amount calculated at the sanctioned hereditary rates applicable to the land or lands included in the land holding where there are no sanctioned hereditary rates on such principles as may be prescribed: Provided that the State Government may, where such rates were sanctioned prior to the first day of July, 1927, enhance the nues by such percentage not exceeding specified by notification in the official Gazette and differem exceeding fifty as may be percentages may be specified for different classes of lands and for different areas of Uttar Pradesh.