Section 116 in The M.P. Municipal Accounts Rules, 1971
116.
Deposits not exceeding one rupee unclaimed for a year, balances not exceeding one rupee of deposits partly repaid during the last year and all balances unclaimed for more than three years, shall, at the close of each year be transferred to the credit of the Municipal Fund through the adjustment register. Deposits credited to the Municipal revenue shall not be repaid without the sanction of the Standing Committee.
