In either of the following cases, namely :––
(a) when a headman or other land-holder or an assignee of land revenue to whom any sum other than rent is payable on account of liability under this Act, refuses to receive the sum from, or to grant a receipt therefor to, the person by whom it is payable, or
(b) when the person by whom any such sum is payable is in doubt as to the headman or other land-holder, or the assignee of land revenue, entitled to receive it,
that person may apply to Tehsildar within whose local jurisdiction the land in respect of which the payment is to be made is situate, for leave to deposit the sum in his office, and he shall receive the deposit, if after examining the applicant, he is satisfied that there is sufficient ground for the application, and if the applicant pays the fee, if any, which may be chargeable on any notice to be issued of the receipt thereof.
(2) When a deposit has been so received, the liability of the depositor to the headman or other land-holder, or the assignee of land revenue, for the amount thereof shall be discharged.