Section 46 in The West Bengal Non-Agricultural Tenancy Act, 1949
46. Non-agricultural tenant making payment to his landlord entitled to a receipt. -
(1)Every non-agricultural tenant who makes a payment on account of rent to his landlord shall be entitled to obtain forthwith a written receipt for such payment either from such landlord, or, where the agent of such landlord has been authorised in writing by such landlord to issue and sign such receipts on behalf of such landlord, from such agent.(2)The landlord or such agent, as the case may be, shall prepare and retain a counterfoil of the receipt.(3)The receipt and counterfoil shall be in such form and shall specify such particulars as may be prescribed either generally or for any particular local area or class of cases.(4)If a receipt does not contain substantially the particulars required by this section, it shall be presumed, until the contrary is shown, to be an acquittance in full of all demands for rent up to the date on which the receipt was given.
