Section 122(b) in The Jharkhand Agricultural Produce Markets Rules, 2000
(b)When advances are given from time to time, an account book of advances given and re-payment made shall be kept in the manner laid down in the bye-law. The lender shall give a copy of such account book to the borrower and enter and attest with his signature every individual transaction of the lending and recovery in the copy of the account book so given.