(1)The receipt shall specify such of the following particulars as can be specified by the landholder at the time of payment, namely, -(a)the names of the payer and payee;(b)the name of the village in which the holding is situated;(c)the amount paid;(d)a description of the holding on account of which the rent has been paid;(e)the year and instalment to which the payment has been credited;(f)whether the payment has been accepted as a payment in full, or only on account; and(g)the date on which the rent is paid:Provided that the State Government may prescribe, from time to time, a modified form either generally or for any particular local area or class of cases.(2)If a receipt does not contain substantially the particulars required by this section, it may be presumed to be an acquittance in full of all arrears of rent up to the date on which the receipt was given.
