(1)In the absence of an express intimation in writing to the contrary by a tenant, every payment made by a tenant to the landlord shall be presumed to be a payment on account of rent due by such tenant for the year in which the payment is made.(2)When any rent is received in respect of any land by a landlord or by a person on behalf of such landlord, the landlord or, as the case may be, such person shall, at the time when such rent is received by him give a written receipt therefor in such form and in such manner as may be prescribed.
