Section 20(4)(d) in The Bar Council of Uttar Pradesh (Constitution and Conduct of Business) Rules, 1963
(d)If the value of the unexhausted papers is greater than the surplus, the Returning Officer shall transfer the sub-parcels of the unexhausted papers, and the value at which each paper shall be transferred shall be ascertained by dividing the surplus by the total number of unexhausted papers.