(1) The receipt and counterfoil shall specify the following particulars, namely, -
(a) the names of the payer and payee;
(b) the name of the village with mahal and patti;
(c) the amount paid;
(d) whether the payment is on account of rent or sayar;
(e) where there is more than, one holding, an indication of the holding towards the rent of which the payment has been credited;
(f) the year and instalment to which the payment has been credited;
(g) whether the payment has been accepted as payment in full, or only on account; and
(h) the date on which the payment is made.
(2) If a receipt does not contain-substantially the particulars required by this section, or if a joint receipt for rent and sayar has been given in contravention of sub-section (2) of Section 133, it shall be presumed, until the contrary is shown, to be an acquittance in full of all demands for rent and for sayar upto the date on which the receipt was given.
(a) the names of the payer and payee;
(b) the name of the village with mahal and patti;
(c) the amount paid;
(d) whether the payment is on account of rent or sayar;
(e) where there is more than, one holding, an indication of the holding towards the rent of which the payment has been credited;
(f) the year and instalment to which the payment has been credited;
(g) whether the payment has been accepted as payment in full, or only on account; and
(h) the date on which the payment is made.
(2) If a receipt does not contain-substantially the particulars required by this section, or if a joint receipt for rent and sayar has been given in contravention of sub-section (2) of Section 133, it shall be presumed, until the contrary is shown, to be an acquittance in full of all demands for rent and for sayar upto the date on which the receipt was given.
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