(5)The Chief Executive Officer or the authorised officer concerned shall give or cause to be given to every person making payment of the amount due, a receipt thereof signed by him. Such receipt shall specify,-(a)the date of the payment thereof;(b)the name of the person by whom it is paid;(c)the amount due in respect of which the payment has been made;(d)the period for which the payment has been made; and(e)the amount in respect of which it is granted.
