Gujarat Land Revenue Code, 1879
(1) Every revenue officer and every hereditary patel and every village accountant receiving payment of land revenue 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 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 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 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.