- On 1st April, or the first working day thereafter, the items repaid at the treasury in the course of the preceding month and not those for which repayment orders may have been issued but not cashed before 1st April, shall be struck out of the list, and the remaining items shall be marked off in red-ink, along columns 12 to 24 of the Register of Receipts of Deposits (Form No. 36) as having been credited to Government as lapsed, thus "Lapsed on 31st March, 20........." and the amount so lapsed should be entered in column 25. These items shall not be entered in the Register of Repayments of Deposits, but the aggregate of them shall be debited in the cash-book in column "Treasury", and shall be deducted in the Plus and Minus Memorandum from the closing balance of March.Information of lapsed sums to Treasury Officer. - The list shall forthwith be submitted to the District Judge by the subordinate courts other than the Courts of Small Causes at Agra, Allahabad, Varanasi, Kanpur, Meerut and Lucknow and the District Judge shall, after having the several items carefully checked with the registers and discrepancies reconciled forward a list of the items to the Treasury Officer, in order that they may be credited to Government by transfer entries in the Account Office. A copy of the list shall be forwarded to the Accountant-General.Information of lapsed sums to Treasury Officer. - Similarly the Presiding Judges of the Courts of Small Causes at Agra, Allahabad, Varanasi, Kanpur, Lucknow and Meerut shall cause the list for their respective courts to be checked and forwarded to the Treasury Officer and a copy thereof shall be sent to the Accountant-General.Note. - Also see directions of the Accountant General in U.P. Gazette, Part V, dated 25th March, 1939:
