State Act
Section 132. Application of rent payment
132. Application of rent payment— (1) A payment made by a tenant to his landholder, whether in satisfaction of a decree or otherwise, shall not be applied to the discharge of an arrear the recovery of which is barred by the law for the time being in force as to the limitation of suits and applications. (2) Subject to the provision contained in sub-section (1), when tenant makes payment on account of rent to his landholder with the express intimation that he wishes the payment to be credited to any years, instalment or holding the payment, if accepted, shall be credited accordingly and if the tenant make no such intimation, the landholder shall credit the payment to an earlier arrear in preference to a later arrear and, where more than one arrear is of the same date, to a similar arrear in preference to a larger or arrear.