Section 265(5) in Karnataka Panchayat Raj Act, 1993
(5)The Chief Executive Officer or the Executive Officer, as the case may be, or the authorised officer shall give or cause to be given to every person making payment of the amount due, a receipt therefor 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.