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State of West Bengal - Section

Section 47 in The West Bengal Non-Agricultural Tenancy Act, 1949

47. Non-agricultural tenant entitled to full discharge or statement of account at close of year. -

(1)Where a landlord admits that all rent payable by a non-agricultural tenant to the end of the Bengali year has been paid, the non-agricultural tenant shall be entitled to receive free of charge within three months after the end of the year, a receipt in full discharge of all rent falling due to the end of the year, either from the landlord, or, where the agent of such landlord has been authorised in writing to issue and sign such receipts on behalf of such landlord, from such agent.
(2)Where the landlord does not so admit, the non-agricultural tenant shall be entitled, on paying a fee of four annas, to receive, within three months after the end of the year, a statement of account in such form and specifying such particulars as may be prescribed either generally or for any particular local area or class of cases.
(3)The landlord or such agent, as the case may be, shall prepare and retain a copy of the statement containing similar particulars.