Section 77(2) in The Tamil Nadu Agricultural Produce Marketing (Regulation) Rules, 1991
(2)An amount in respect of which no claim has been made for a period of one year in case of an amount less than Re. 1 and three years in case of an amount more than Re. 1 from the date on which it becomes due and payable shall lapse and be credited to the revenue head of account. A register of lapsed deposits in Form 51 shall be maintained by the Board and every market committee.
