The Calcutta Thika Tenancy Act, 1949State Act of West Bengal · Act 2 of 1949
(1) When a thika tenant makes a payment on account of rent, he may declare the month or period 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 month or period as the landlord thinks fit.