Receipt for rent

Civil195547 sections

Statutory text

(1) Every landowner shall give or cause to be given a receipt for the rent received by him or on his behalf in such form and manner as may be prescribed. Explanation.—A receipt shall be deemed to have been given within the meaning of this sub-section, if it is handed over to the prescribed authority within seven days of receipt of rent by the landowner or by any person on his behalf.
(2) If any landowner makes default in complying with the provisions of sub-section (1), the prescribed authority may, by order in writing, direct him to pay a penalty not exceeding three times the amount of land revenue payable in respect of the land relating to which the default is made.

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