Presumption as to rent and duty to give receipt

Presumption as to rent and duty to give receipt.—

1. (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 year in which the payment is made.
2. (2) When any amount of rent is received in respect of any land by a landlord or by a person or 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, if any as may be prescribed.