Section 4(c) in The Punjab Regulation of Accounts Act, 1930
(c)if the court finds that the provisions of clause (b) of sub- section (1) of section 3 have not been complied with by the creditor, the court shall in computing the amount of interest due upon the loan exclude every period for which the creditor omitted duly to furnish the account as required by clause (b) of sub-section (1) of section 3 : provided that if the creditor has after the time prescribed in that clause furnished the account and the plaintiff satisfies the court that he had sufficient cause for not furnishing it earlier, the court may, notwithstanding it earlier, the court may, notwithstanding such omission, include any such period or periods for the purpose of computing the interest.
