Section 83(2) in The Orissa Agricultural Produce Markets Rules, 1958
(2)When the advances are given from time to time, an account book of the advances given and repayments made shall be kept in the manner laid down in the bye-laws. The lender shall give a copy of such account book to the borrower and enter and attest with his signature every individual transaction of lending and recovery in the copy of the account book so given.
