Section 114(1) in The Displaced Persons (Compensation and Rehabilitation) Rules, 1955
(1)(a)The cash balance of the Custodian transferred to the compensation pool in terms of clauses (b) of sub-section (1) of section 14 of the Act shall be credited to the head XLVI - Miscellaneous - Receipt on account of Displaced Persons - Receipt forming part of the compensation pool under distinct detailed head Cash balance of the Custodian transferred to the compensation pool. Amounts deducted from the compensation bill on account of rent, etc., (excluding sale proceeds) of evacuee property including acquired evacuee property, shall also be credited to the same head of account under a separate detailed head, viz - 'Receipts on account of rents. etc., of Evacuee property'.(b)At the end of each financial year an amount equal of the total amount credited to the head XLVI Miscellaneous - Receipts on account of Displaced Persons - Receipts forming part of Compensation Pool' (Rules 110, 114 (1)(a) above) shall be transferred to the capital head - '85-D Compensation to Displaced Persons - by debit to the head '57- Miscellaneous - Expenditure on Displaced Persons - Transfer of sale proceeds etc., of evacuee property to Capital Account outside the Revenue Account.'
