Section 48(9) in The West Bengal Non-Agricultural Tenancy Act, 1949
(9)The existence of a dispute as to the rent or area of a 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 amount actually paid on account of rent, or(b)the statement of account required by section 47, and the refusal of the non-agricultural 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 required by section 46.
