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State of Punjab - Section

Section 12 in The Regulation of Accounts Rules

12.

the form shall be kept by the creditor in duplicate, so that there shall be a foil and counter-foil. The counter-foil shall be retained by the creditor and the foil shall be sent to the debtor in the manner hereinafter mentioned. The entries as in the foil so sent to the debtor shall in all respects to be an exact copy of the entries in the counter-foil retained by the creditor.