(3)In respect of no item credited to Government under this rule shall a repayment order be issued, but every such item shall be entered in the Register of Repayments of Deposits (the word "credited to Government" being written against the item along Column 7 and 8 of that register), and shall thus be included, in the total repayments which are deducted from the total balance shown in Deposit Cash Book (Subsidiary) (Reg. 21).