Section 38(2) in The Bengal Money-Lenders Act, 1940
(2)The Court shall thereafter take an account of the transactions between the parties and shall declare the amounts, if any,-(a)payable and already due,(b)payable but not yet due, by the borrower to the lender, whether as principal or interest or both. In taking accounts under the section the Court shall follow the same procedure as it does in regard to civil suits and, so far as may be, the provisions of Chapters IV, VI and VII.
