The Kolkata Land-revenue Act, 2003State Act of West Bengal · Act 15 of 2003
(1) A raiyat shall pay revenue in such instalments, in such manner, and at such times, as may be prescribed.
(2) Payment of revenue shall be made at such place, and in such manner, as may be prescribed.
(3) Any instalment of revenue or part thereof which is not duly paid within the prescribed time shall be deemed to be an arrear.
11. Every raiyat shall, on making payment of revenue, be entitled to obtain forthwith a receipt in writing in the prescribed form for the amount paid by him, signed by the person authorised to make collection of revenue.