(2)The existence of a dispute as to the rent or area of tenancy on account of which rent is paid shall not be deemed to be a reasonable cause for refusing, neglecting or otherwise failing to deliver-(a)a receipt for any annual account actually paid on account of rent, or(b)the statement of account required by Section 48, and the refusal of the tenant to accept the receipt shall not be deemed to be a reasonable cause for failing to prepare and retain a counterfoil of such receipt as acquired by Section 47.
