16. Receipts to be given for payment of rent

The person entitled to collect the rent in respect of any extent of paddy land shall, on receiving the rent, issue a receipt to the person by whom the rent is paid.

Every such receipt shall contain such particulars as may be prescribed by regulation.

The person entitled to collect the rent under subsection (1) shall if he fails to comply with that subsection and the regulations made under subsection (2), be guilty of an offence under this Act.