Section 13. Bill or cash memorandum to be issued at the time of lifting of clinker

At the time of removal or lifting or transport of any manufactured clinker from the factory, stock-yard, warehouse and godown for sale or transfer, the factory or the person or the operator responsi ble for effecting removal . or transportation of such manufactured clinker, shall issue to the customer or person lifting such clinker, a bill or cash memorandum serially numbered, signed by him or his employee or manager or agent showing therein such particulars as may be prescribed and shall retain the counterfoil or duplicate copy of such bill or cash memorandum and preserve it for a period not less than eight years and shall also make proper account for the same.