Section 32 in The United Provinces Agriculturists Relief Act 1934
32. Duty of creditor to maintain and furnish accounts.
(1)A creditor shall, after the date on which this Act comes into force, -(a)regularly record and maintain a correct for each agriculturist debtor of all transactions relating to each loan advanced to that debtor, in such manner as the [State Government] [Substituted by A.L.O. 1950 for "Provincial Government"] may prescribe ; and(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:Provided that, where there is a current account, it shall be sufficient for the creditor for the purposes of clause (a) to keep one account of all transactions relating thereto, and for the purposes of clause (b) to furnish particulars of the balance due on the whole account.(2)A person to whom a statement of account has been submitted under sub-section (1) shall not, be bound to acknowledge or deny its correctness, and his failure to protest shall not, by itself, be deemed to be an admission of correctness of the account.(3)The account prescribed under sub-section (1) (a) shall be deemed to be regularly kept in the course of business for the purposes of the section 34, Indian Evidence Act, 1872, and copies of entries in such account certified in such manner as may be prescribed shall be admissible in evidence for any purpose in the same manner and to the same extent as the original entries.
