Rule 32
(1) A credit or debit note shall be issued in duplicate, even where it is generated by any mechanical device, with the original, marked “original", delivered to the buyer and the copy retained by the registered dealer.
(2) A registered dealer shall not give more than one credit note or debit note in respect of the same adjustment, and may provide a duplicate, where the original of the debit note or the credit note is lost or destroyed, with the declaration that it is a duplicate of such credit or debit note.