const n=12; m=10;
var a : array[1..n,1..m] of integer; 
    i,j,k : integer;
begin
k:=0;
for j:=m div 2 downto 1 do
 begin
  for i:=n downto 1 do begin k:=k+1; a[i,2*j]:=k; end;
  for i:=1 to n do begin k:=k+1; a[i,2*j-1]:=k; end;;  
  end;
for i:=1 to n do
 begin
  for j:=1 to m do write(a[i,j]:4);  
  writeln;
 end;
end.

Пример работы программы:
 109 108  85  84  61  60  37  36  13  12
 110 107  86  83  62  59  38  35  14  11
 111 106  87  82  63  58  39  34  15  10
 112 105  88  81  64  57  40  33  16   9
 113 104  89  80  65  56  41  32  17   8
 114 103  90  79  66  55  42  31  18   7
 115 102  91  78  67  54  43  30  19   6
 116 101  92  77  68  53  44  29  20   5
 117 100  93  76  69  52  45  28  21   4
 118  99  94  75  70  51  46  27  22   3
 119  98  95  74  71  50  47  26  23   2
 120  97  96  73  72  49  48  25  24   1