Section 52B(4) in Andhra Pradesh Revenue Recovery Act, 1864
(4)The Collector or other officer shall grant a receipt for any amount paid in compliance with a notice issued under sub-section (1) and the person so paying shall be deemed to have made the payment under the authority of the defaulter and the receipt of the Collector or other officer shall constitute a good and sufficient discharge of the liability of such persons to the extent of the amount referred to in the receipt.
