Section 32 in The Gujarat Tenancy and Agricultural Lands (Vidarbha Region and Kutch) Area Act, 1958
32. 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 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.
