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THE MADHYA PRADESH TREASURY CODEVOLUME I562. To this Clearance Register should also be transferred any items in the lastpreceding clearance register but one, that are for special reasons not allowed tolapse to Government under Subsidiary Rule 562, while the bulk of the outstanding init so lapse.Old items thus transferred from one clearance register to a second one shouldbe carefully watched by the Collector and must in the ordinary course lapse at theend of two years for which the latter is current. They can not be allowed to becarried forward to a third Clearance Register without the special sanction of theAccountant-General. In the district offices the repayment of items entered in aClearance Register submitted to the Accountant-General should continue to berecorded in the original receipt register. It is not intended that Clearance Registersshould be used in district offices.561. A certificate from the administrator of every personal ledger account (to theeffect that the balance claimed by him is of a named amount and detailing hisoutstanding cheques in order to explain the difference between his balance and thatadmitted by the treasury officer in his plus and minus memorandum) should betransmitted along with the Clearance Register for other classes of deposits.LAPSED DEPOSITS562. Deposits not exceeding five rupees unclaimed for one whole account year,balances not exceeding five rupees of deposits partly repaid during the year thenclosing, and all balances unclaimed for more than three complete account yearsshall, at the close of March in each year, be credited to the Government by meansof transfer entries in the Accountant-General's Office of deposits and balances thuslapsing the Treasury Officer must submit to the Accountant-General immediatelyafter 31st March a list in Form M. P. T. C. 71.Note:1- For the purpose of this Rule, the age of a repayable item or of a balance of itmay be reckoned as dating from the time when the item or the balance, asthe case may be, was initially deposited. .CHAPTER VIII 12 of 32DEPOSITS
THE MADHYA PRADESH TREASURY CODEVOLUME IExcept that in case of deposits detailed account of which are maintained bythe Departments themselves and not by the Treasuries the age of any repayableitems shall be reckoned with reference to the provisions in the concernedDepartmental regulations.Note:2- In the case of sub-treasuries the lapsed statement referred to above shouldbe sent to the Sadar Treasury immediately after the 31st March in each year.Note:3- Early in March the registers of deposits should be taken up, and an extractmade on reeled paper of those of each class which would, in ordinary course,whether from age or pettiness lapse at the end of the month. This list shouldthem be reviewed by the Collector, and any item, which in his opinion shouldnot be so dealt with should be struck out and at the same time(if it be anitem lapsing from age) entered in the first page of the clearance register inForm M. P. T. C. 70 for that class, full detail of the reasons why it is not tolapse being given in a covering memorandum. Similarly, if any item is repaidin the course of the month, it should be struck out of this list at the sametime, as the payment is entered in the registers of receipts and repayments.On the 31st March each of these lists should be again checked with theregister of receipts, wherein its items should be marked off as having lapsedand been credited on the 31st March and the total of the list should bededucted in the plus and minus memorandum from the balance shown atcredit of the particular class of deposits, and the list itself signed by theCollector, being forwarded to the Accountant-General. This duty may bedelegated by the Collector to a gazetted officer of the district staff not beingthe Treasury Officer.Note:-4 -In preparing the lapsed statement the items should be entered inchronological order, and separate totals should be given for deposits relatingto different years.Note:5- With regards to items of advances for copies and returning diet money careshould be taken that the financial year of deposit from which the amountshave been transferred to credit of Government is correctly stated in the list ofCHAPTER VIII 13 of 32DEPOSITS
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