Section 26 in The Bombay Tenancy and Agricultural Lands Act, 1948
26. Receipts for rent.
(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 amount of 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, 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.] [Sub-section (2) was substituted for the original by Bombay 63 of 1958, section 4.]
