Section 677 in Civil Court Rules of the High Court of Judicature at Patna
677.
(a)At the end of each year the registers of A-Deposits received in the next preceding year shall be closed by transcribing into the last column headed "Transferred to Clearances Register", every balance which exceeds Rs. 5. An Annual Clearance Register shall be drawn up in Form no. (A)-18 showing all these balances of A-Deposits of the preceding account year next but one. For example, the Clearance Register of April 1903 will show all unpaid balances of A-Deposits received in 1901-02.Note. - The words "Clearance Register" wherever they occur in these rules, were substituted for the original words "Account Particulars".(b)Of balances which do not exceed Rs.5 a separate list shall be made out under rule 80.
