Section 29. Such amount shall be paid to the Collector, who shall give a receipt for such payment to the person making the same:

29. Such amount shall be paid to the Collector, who shall give a receipt for such payment to the person making the same: Provided that, if such income accrues at or in more than one place or district, the receipt shall be granted and payment made by and to the Collector for the place or district at or in which the person mentioned in the notice resides, or (in the case of a firm) at or in which its principal place of business in British India is situate. Every such receipt shall be signed by the Collector granting it, or by such other officer as he shall from time to time empower in this behalf, and such signature shall be judicially noticed. Contents of receipt.