State Act

The Gujarat Land Revenue Code, 1879

7[58. (1) Every revenue officer and every hereditary patel and every 8[village accountant] receiving payment of land revenue 9[shall, at the time when such payment is received by him, give] a written receipt for the same. (2) Every superior holder of an alienated village or of an alienated share of a village who is entitled to recover direct from an inferior holder any sum due on account of rent or land revenue 9[shall, at the time when such sum is received by him, give] to such inferior holder a written receipt for the same. (3) Every hereditary patel and 10[accountant] who receives, in behalf of a superior holder of an alienated village or of an alienated share of a village, any rent or land revenue from inferior holder 9[shall, at the time when such rent or land revenue is received by him, give] to such inferior holder a written receipt for the same. Such receipts shall be a full discharge to such inferior holder for such rent or land revenue as against such superior holder. A copy of such receipts shall in every case, be sent to the superior holder by such patel or accountant.]