Persons receiving land revenue to give receipt

(1) Where any person prescribed under sub-section (2) of section 115 receives payment from any other person on account of land revenue or an account of any sum of money recoverable as an arrear of land revenue shall grant a receipt to such other person for such sum in the prescribed form. (2) If any person fails to give receipt as required by sub-section (1), such person shall, on application by the payer, be liable by an order of the Tehsildar to pay a penalty not exceeding double the amount received.