Receipt to be given for all payments

Receipt to be given for all payments. For all sums paid on account of any tax under this Act, a receipt stating the amount, and the tax on account of which it has been paid shall be tendered by the person receiving the same. (4) The municipal council may, in its discretion give compensation to any person who sustains substantial loss by the destruction of any property under this section: but except as allowed by the municipal council no claim for compensation shall lie for any loss or damage caused by any exercise of the powers specified therein. (5) If in any municipal area in which such declaration under sub-section (2), as aforesaid is for the time being in force, any person,— (a) knowingly disobeys any order which for the time being is in force in such municipal area and which has been passed by the municipal council in exercise of any power conferred on it by section 248 or under this section, or (b) obstructs any officer of the municipal council or other person acting under the authority of the municipal council in carrying out or executing any such order, such person shall be punishable with fine which may extend to one thousand rupees.