Cash memorandum to be given.

(1) Every dealer or producer licensed under this Act, when selling lime-shells for cash, shall, if the amount of the purchase is Rs. 5 or more, in all cases, and if the amount of the purchase is less than Rs. 5, when so required by the purchaser, give to the purchaser a cash memorandum containing such particulars of the transaction as may be prescribed. (2) The Government may, by notification in the Gazette, exempt specified areas or classes of dealers or producers licensed under this Act from the operation of this section.