46. Tenant's right to obtain receipts and forms of such receipts.
(1)Every tenant paying any rent or michavaram shall be entitled to receive and the landlord shall be bound to grant a receipt specifying-(a)a description of the holding in respect of which it was paid;(b)the date of payment;(c)the amount paid;(d)the period to which the amount paid relates; and(e)the arrears, if any, remaining due from the tenant after the said payment.A reference to the date and registration number of the document under which the holding is held and also the name of the sub-registration district in which the said holding is situate, shall be deemed to be a sufficient description of the holding for the purpose of this sub-section.(2)In the absence of the particulars specified in clause (e) of sub-section (1), the burden of proving that the tenant is bound to pay any arrears of rent or michavaram which had accrued previous to the date of the receipt, shall be on the person claiming such arrears.(3)If any landlord fails to grant a receipt as provided under sub-section (1), the tenant shall be entitled to send by money order, after deducting the charges for doing so-(i)the money, if the rent or michavaram is payable in money, and(ii)the money value of the rent or michavaram, if it is payable in kind.
