Section 14 in The Administator-General's (United Provinces) Rules, 1929
14. Petty receipts of closed estates account.
- The Administrator General may transfer to a separate account, which shall be styled Miscellaneous Ledger all small balances which, when the accounts of an estate are, closed are owing to the smallness of the amounts, indivisible amongst the beneficiaries or creditors of the estate entitled thereto and also any sum received as and by any of further assets of an estate after it has been closed, and which owing to the smalleness of the amount is equally indivisible. Should any further assets be received to the credit of an estate in which such a transfer Has been made, and such further assets together with the amount or amounts if more than one, so transferred to this account be in the aggregate capable of division amongst the beneficiaries or creditor entitled thereto the amount or amounts so transferred to this account shall be re-transferred to the credit of the general account of the estate concerned which shall be re-opened and a further distribution of such assets then made.
