(3)For the purpose of this rule the date of deposit shall, in the case of recoveries from emoluments, be deemed to be the 1st day of the month in which they are recovered, and in the case of amount forwarded by the subscriber shall be deemed to be the first day of the month of receipt if they are received by the Chairman before the fifth day of that month or if they are received on or after the fifth day of that month the first day of the next succeeding month.
