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State of Assam - Section

Section 47 in Goalpara Tenancy Act, 1929

47. Rent receipts.

(1)Every tenant who makes payment on account of rent to his landlord shall be entitled to obtain forthwith from the landlord a written receipt for the amount paid by him, signed by the landlord or his agent duly authorised in that behalf.
(2)The landlord shall prepare and retain a counterfoil of the receipt.
(3)The receipt and counterfoil shall be in the prescribed form and shall specify the particulars prescribed either generally or for any particular local area or class of cases.
(4)If a receipt does not contain substantially the particulars so prescribed, it shall be presumed, until the contrary is shown, to be an acquittance in full of all demands for rent up to the date on which the receipt was given.