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State of Maharashtra - Section

Section 76 in Maharashtra Land Revenue Code, 1966

76. Receipts.

(1)Every revenue officer and every Talathi receiving payment of land revenue shall, at the time when such payment is received by him, give a written receipt for the same.
(2)Every superior holder who is entitled to recover direct from an inferior holder any sum due on account of rent or land revenue shall, at the time when such sum is received by him, give to such inferior holder a written receipt for the same.