Section 73. Penalty for not issuing proper receipt

73. Penalty for not issuing proper receipt.— 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.