Section 684(2) in Civil Court Rules of the High Court of Judicature at Patna
(2)Of B-Deposits, first, all deposits outstanding over one complete year; secondly, all balances of deposits which are remaining after part-payment during the year.These balances are to be marked "lapsed" in the last column of the Registers of Receipts.Example. - The balances which lapse on the 31st March, 1931, are-(a)all balances of A-Deposits received in 1927-28;(b)all balances of A-Deposits received in 1928-29,1929-30 and 1930-31, which do not exceed Rs. 5 after repayments made during 1930-31;(c)all outstanding B-Deposits received in 1929-30;(d)all balances of B-Deposits received in 1930-31, which have been partly repaid in 1930-31.Statement of Lapsed Deposits
