Section 378(1)(iii) in The Gujarat Provincial Municipal Corporations Act, 1949
(iii)The Commissioner may cancel or suspend any licence for failure of the owner of a private market to give in accordance with the conditions of his licence a written receipt for any stallage, rent, fee, or other payment received by him or his agent from any person for the occupation or use of any stall, shop, standing shed, pen or other place therein;