Section 32(1)(b) in The United Provinces Agriculturists Relief Act 1934
(b)supply each agriculturist debtor every year with a full and correct statement of account signed by the creditor or his agent of any balance or amount that may be outstanding against such debtor on account of each separate loan on such date as the [State Government] [Substituted by A.L.O. 1950 for "Provincial Government"], may prescribe i.e. this behalf. Such statement of account shall include all transactions entered into during the year to which the statement relates, and shall contain such details and particulars as the [State Government] [Substituted by A.L.O. 1950 for "Provincial Government"] may prescribe. It shall be supplied to the debtor within one month of the aforesaid date in such form and in such manner as the [State Government] [Substituted by A.L.O. 1950 for "Provincial Government"] may prescribe: