Section 23. Snch

23. Snch 23. Such aniount shall be paid to the Collector, Officer to grant who shall grant a receipt for such l)ayiiient to the ,c,,ii)ts. person iliaking the same : Proridecl that, if such income or profits accrucs or arise 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 thc 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 froin time to time empower in this behalf, and such signature shall be judicially noticed.