(1) Every tena nt who makes a pay me nt on Rent ie ac co un t of ren t to his landlo rd shal l be enti tled to ceipis .
obtain forthwi th from the land lord a wri tten rece ipt signed by the landlo rd or his auth orised agen t.
(2) Th e [State Go vernme nt]4 may, by notifica tion , prescr ibe the form of the receipt to be given and req uir e a landlo rd or any pa rti cu lar class of landlords to p repa re a nd retain a counter foil of t he receip t.
(3) In the absence of a notification under the last prec edin g clause, it will be sufficient for the receip t to show :—
(a) the tena nt ’s name ;
(b) the annual ren t of the hold ing ;
(c) the am ou nt paid ;
(</) the year or years on acc oun t r f which payme m ade ;
(«) the nam e of the persons mak ing the pay ment and the date of paymen t ;
( / ) a desc ript ion of the hold ing suffic ient for its identification.
(4) If the rec eip t does not con tain substan tial ly the pa rti cu lar s req uir ed by this sect ion, it shall be per sum ed, un til the contrary is shown, to be an acqu ittance in full of all dem and s for rent up to the da te on which the receipt was given .