ধারা ১৩৭Appropriation of payments

137. (1) When a raiyat or a non-agricultural tenant makes a payment on account of rent, he may declare the year or years and the instalment or instalments 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 shall be credited towards the arrears, if any, and the balance, if any, after the arrears have been satisfied, and where there is no arrear, the whole amount, shall be credited as the rent of the current year.