Amendment status not verified — confirm the current text below against the official source.
If a receipt is not issued in the prescribed form, or does not contain substantially the particulars required to be stated therein, or if a joint receipt for rent, sayar or premium has been given in contravention of the provisions of sub-section (2) of section 72, it shall be presumed, until the contrary is proved, to be an acquittance in full of all demands for rent, sayar , or premium, as the case may be, up to the date on which the receipt was given.