Section 314 in Criminal Court Rules of the High Court of Judicature at Patna
314.
On the 31st March of each year, the following unpaid balances of deposits lapse to Government, and are to be written off in the Clearance Registers and Registers of Receipts respectively :-(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.(2)Of B deposits, first, all deposits outstanding over one complete year; secondly, all balances of deposits which are remaining after part payment during the year. These balances are to be marked "lapsed" in the last column of the Registers of Receipts.Example. - The balances which lapse on the 31st March, 1931, are-(a)all balances of A Deposits received in 1927-28.(b)all balances of A Deposits received in 1928-29, 1929-30 and 1930-31, which do not exceed Rs. 5 after repayments made during 1930-31;(c)all outstanding B Deposits received in 1929-30;(d)all balances of B Deposits received in 1930-31, which have been partly repaid in 1930-31.
