Section 74 in The Andhra Pradesh Municipalities (Preparation of Accounts) Rules, 2017
74. Lapse of deposit.
(1)Deposits not claimed within three (3) years from the date it is due for payment shall be considered as lapsed and accounted under 'Lapsed Deposits' (income) through a Journal Voucher.(2)Lapsed deposits shall not be refunded without the sanction of competent authority.
