Section 309(a) in Criminal Court Rules of the High Court of Judicature at Patna
(a)At the end of each year the Registers of A Deposits received in the next preceding year shall be closed by transcribing into the last column, headed "Transferred to Clearance Register" every balance which exceeds Rs. 5. An annual Clearance Register shall then be drawn up in Form no. (A) 13 showing all these balances against their original numbers-showing in other words, all the unpaid balances of a Deposits of the preceding account year next but one. For example, the Clearance Register of April, 1903 will show all unpaid balances of A Deposits in 1901-02.
