Section 5(3) in U.P. Fundamental Rule 56 (Amendment and Validation) Act, 1975
(3)The old leave account of the Earned Leave in respect of existing government servant has to be closed and the balance as on December 31, 1977, will have to be carried forward to the new account in Column 11 while doing so, the balance at credit on December 31, 1977 may be rounded to the nearest day.
