Receipts for payments of revenue

Every person making a payment of revenue shall be entitled to a receipt for the same, signed by the Collector or other officer empowered by him in this behalf and such receipt shall state the name of the person making the payment and the subject-matter in respect of which it is paid, and, in case of land-revenue, shall describe the land on which the assessment is due and the names of the persons entered in respect thereof in the settlement account.