.....goods or other property, whether movable or immoveable, and shall include a wholesale or a retail merchant, a commission agent, a broker, a manufacturer, a contractor, a factory owner, but shall not include a person who sells his own agricultural produce or cattle, or buys agricultural produce or cattle for his own use. 3. Duty of creditor to maintain and furnish accounts,-(1) A creditor shall in order to comply with the provisions of this Act- (a) regularly record and maintain an account for each debtor separately, of all transactions relating to any loan advanced to that debtor, in such manner as the 1[State] Government may prescribe; (b) furnish each debtor every six months with a legible statement of account signed by the creditor or his agent of any balance or amount that may be outstanding against such debtor on the 30th day of June or 15th. Har and the 31st day of December or 15th Poh in each year, This statement of account shall include all transactions relating to the loan entered into during the six months to which the statement relates, and shall be sent, in such manner and in such form and containing such details as the 1[ State] Government may prescribe, on or.....
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