Every under (from whom any stun is exacted in excess Exactions in excess of the rent specified in his pottah, or payable under the rent or receipt withheld. provisions of this Act, whether as abwab any other pretext., and every under-tenant, ryot, or cultivator from whom a receipt is withheld for any sum of money paid by him as rent, shall be entitled to recover from the person receiving such rent, damages not exceeding double the amount so exacted or paid.
    Form of receipt.—Receipts for rent shall specify the year or years on account of which the rent is acknowledged to have been paid; and any refusal, to make such specification shall be held to be withholding of a receipt.