Section 212 in U.P. Zamindari Abolition and Land Reforms Rules, 1952
212.
Where arrears are outstanding on account of two or more years and no express intimation is given by a person making a part payment that the payment is to be applied to the discharge of the arrears of some particular year, the receipt shall be credited first against Hie demand on account of the initial year for which arrears are outstanding and the balance, if any, against the demand on account of the next succeeding year and so on
