Section 132(2) in Ajmer Abolition of Intermediaries And Land Reforms Act, 1955
(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.