Section 32(2) in The Gujarat Tenancy and Agricultural Lands (Vidarbha Region and Kutch) Area Act, 1958
(2)When any amount of rent is received in respect of any land by a landlord or by a person on behalf of such landlord or, at the case may be, the person shall, at the time when such amount is received by him, give a written receipt therefor in such form and in such manner as may be prescribed.
