(1) A tenant who makes payment on account of rent to his landlord or his agent shall be entitled to a written receipt for the rent paid by him, signed by the landlord or his agent, as the case may be.
1. Substituted vide Orissa Act No. 29 of 1976
(2) The landlord or his agent shall prepare and retain the counter-foil of the receipt so granted by him.
(3) The receipt and counter-foil shall specify such particulars as may be prescribed.
(4) If a receipt does not contain substantially the particulars required by Sub-section (3), it shall be presumed, until the contrary is proved to be a valid discharge in full on account of rent accrued due by the date on which the receipt was granted.
(5) If a landlord or his agent without reasonable cause, refuses or neglects to deliver to a tenant a receipt as aforesaid, the tenant may, within three months from the date of payment, apply to the Revenue Officer for the recovery of such compensation from the landlord or his agent not exceeding double the amount or value of such rent, as the said officer may deem proper, for such loss or damage that the tenant might have suffered :
Provided that no such application shall be maintainable, if prior to the filing of such application the receipt has been obtained from the landlord.
(6) If the Revenue Officer while passing an order under Sub-section
(5) finds the landlord or his agent guilty of such refusal or neglect as aforesaid, he may impose on the landlord or his agent or both a penalty not exceeding a sum of rupees one hundred.
(7) If a tenant after obtaining a receipt or without being entitled to such a receipt filed an application under Sub-section (5) he shall be liable to pay a penalty not exceeding a sum of one hundred rupees according as the Revenue Officer may, after such enquiry as may be necessary, direct.
(8) If the landlord or his agent without sufficient cause fails to comply with the provisions of Sub-sections (2) and (3) the Revenue Officer may on his own motion or on an application by any tenant and after such enquiry as he deems proper impose a penalty not exceeding fifty rupees on the landlord or his. agent.
Explanation. - For the purposes of this section a "tenant" shall include a raiyat.
Notes. - Section 17 - Explanation must be interpreted according to its own tenor, and it is meant to explain the section and not vice versa. An explanation, appended to a section has no independent existence apart from it - Both the section and the explanation are two inseparable parts - 'They move in a body if they move at all'.