26.
(1) The person entitled to collect the rent in respect of any extent of paddy land shall, on receiving the rent, issue to the person by whom the rent is paid a receipt specifying-
| | | (b) the person who paid the rent, | | |
| | (c) the amount of the rent paid, | | |
| | (d) the period for which the rent is paid, and | | |
| | (e) the paddy land in respect of which the rent is paid. | | |
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(2) If any person contravenes the provisions of subsection (1), he shall be guilty of an offence, and shall, on conviction after summary trial before a Magistrate, be liable to a fine not exceeding fifty rupees. |
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