Section 115 in The M.P. Municipal Accounts Rules, 1971
115.
All deposits made with a Council whether in the form of cash, Government paper or other security shall be recorded in a deposit register in Form No. 77. Repayments shall be shown in the columns provided for the purpose. When a deposit is adjusted by transfer to some head of account it shall be shown as repaid and the fact of adjustment shall be noted in the remarks column.
