- Deposits thus credited to the revenues of the State cannot be repaid without the sanction of the Accountant-General, U.P., which will be given on its being ascertained that the items of which refund is claimed were really received and carried to credit as lapsed, and are now claimed by the person or persons who might have drawn them at any time before the lapse. The amount of a lapsed deposit refunded will be charged as a refund and not debited to deposit. But the application for refund shall be recorded in the column of remarks in the Register of Receipts of Deposits and on the office copy of the List of Lapsed Deposits, if it has not already been weeded so as to guard against a second repayment. Every application for refund shall be in Form No. 42, Financial Hand Book, Volume V, Part I (Treasury Form 334) and shall be made in the manner required by para 353 of Financial Hand Book Volume V, Part I. Application by-subordinate courts for refund of lapsed deposits must be forwarded to the Accountant-General through the District Judge, except in the case of the Courts of Small Causes at Agra, Allahabad, Varanasi, Kanpur, Lucknow and Meerut the Presiding Judge of which shall forward direct such applications as relate to lapsed deposits in his court.Note. - (1) The currency of "Lapsed deposit refund voucher" is one year.Note. - (2) Refund of lapsed deposit can also be made by money orders.
