Section 677(a) in Civil 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 Clearances Register", every balance which exceeds Rs. 5. An Annual Clearance Register shall be drawn up in Form no. (A)-18 showing all these 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 received in 1901-02.
