Clocking is black hat seo method. It is a spamming seo method that some webmasters utilize to observe the content of their werbsites to the search engine spider so it could rank very high for particular keywords, and they observe amazing else to the visitors.
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Clocking is black hat techniques use to get high rank on SERP with particular keywords by cheating search engines. In clocking search engine robots reading content is totally different than users seen, it is unethical way and use of clocking will penalized your site.
Cloaking is a black-hat SEO techniques, which everybody explained here well. Google Penguin update has even provided few strict methods to hinder the effect of cloaking on search engine result page.
Google is penalizing the sites practicing cloaking with poor ranking in SERP.
Cloaking is a search engine optimization (SEO) technique in which the content presented to the search engine spider is different from that presented to the user's browser. This is done by delivering content based on IP address or User-Agent HTTP header of the user requests the page