Section 258(5) in The Himachal Pradesh Municipal Corporation Act, 1994
(5)The Executive Officer or the Secretary, 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 receipts 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.