Section 8A(1) in U.P. Zamindari Abolition and Land Reforms Rules, 1952
(1)all arrears of land revenue in respect of the estates which have vested in the State Government as a result of the notification under Section 4 of the Uttar Pradesh Zamindari Abolition and Land Reforms Act, 1950 (Act I of 1951) and of tax on agricultural income assessed under the U.P Agricultural Income Tax Act, 1948 (U.P. Act III of 1949), due from an intermediary for any period prior to the date of vesting shall be realized-(a)in the case of an intermediary who was assessed to a land revenue of Rs. 10,000 or more from the amount of interim compensation due to him, and(b)in the case of an intermediary who was assessed to a land revenue of less than Rs. 10,000 per annum by deduction from the amount of compensation payable to him ;
