Section 27T(2)(i) in The U.P. Imposition Of Ceiling On Land Holdings Rules, 1961
(i)In the case of the amount referred to in clause (i) of sub-section (3) of Section 22, or in the case of the first instalment of the amount referred to in clause (ii) thereof, it shall become due for payment on the first day of April following the date on which the possession of surplus land was taken under sub-section (1) of Section 14.