Section 133 in The United Provinces Tenancy Act, 1939
133. Right of tenant to receipt
. - (1) Every tenant, lessee or licensee who makes a direct payment on account of rent or sayar shall be entitled to obtain forthwith from the land-holder a written receipt for the amount so paid, signed by the land-holder or his duly authorised agent.(2)The land-holder shall, from a book printed under the provisions of Section 136, give a separate receipt for each sum paid on account of rent or sayar and shall prepare and retain a counterfoil of such receipt given by him.(3)If in any suit or proceeding between the land-holder and a tenant in which the payment of rent is in issue the land-holder does not produce or, when ordered by the Court to produce, fails to produce, such receipt book, the Court may make any presumption against the land-holder which it considers reasonable.
