(1)Land revenue and taxes, etc. shall be payable at such time, in such installments, to such persons, and at such places, as may be prescribed.(2)Any payment of land revenue to the person mentioned in sub-section (1) may be made in such manner as may be prescribed.(3)The Revenue officer or the collecting agent shall issue receipt at the time when payment of land revenue etc has been received.(4)Any person or officer contravening the provisions of sub-section (3), after summary enquiry by the Collector or Settlement Officer or Assistant Settlement Officer, shall be liable to pay fine up to such amount not exceeding three times the amount received for which a receipt was not issued.
