The Maharashtra Tenancy and Agricultural Lands Act.State Act of Maharashtra · Act 67 of 1948
(1) In the absence of an express intimation in writing to the contrary by a tenant, every payment made by a tenant to the landlord shall be presumed to be a payment on account of rent due by such tenant for the year in which the payment is made.
[(2) When any amount of rent is received in respect of any land by a landlord or by a person on behalf of such landlord, the landlord or, as the case may be, the person shall at the time, when such amount is received by him, give a written receipt therefor in such form and in such manner as may be prescribed].
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