Section 314(1) in Criminal Court Rules of the High Court of Judicature at Patna
(1)Of A deposits, first, all balances which do not exceed Rs. 5 in respect of deposits made during the last three years including the year then closing; secondly, all balances of deposits outstanding over three complete years, that is, all balances in the Clearance Register prepared two years before.These balances should be marked "lapsed" in the last column of the Register of Receipts or the Clearance Register, as the case may be.