48. Credit of deposit to a revenue head of account.
- At the end of each year, any deposit or balance thereof shall be credited to a revenue head account if, it has remained unclaimed for a period of three years from the date on which it became payable or, in case the deposit has been received in cash and the deposit or balance thereof does not exceed one rupee, if it has remained unclaimed for a period of one year from the date on which it became payable.
