Section 45 in The West Bengal Non-Agricultural Tenancy Act, 1949
45. Appropriation of payments. -
(1)When a non-agricultural tenant makes a payment on account of rent, he may declare the year or years in respect of which he wishes the payment to be credited, and the payment-shall be credited accordingly.(2)If he does not make any such declaration, the payment may be credited to the account of such year or years as the landlord thinks fit.Receipts and accounts.
