Lapses—Annual Account

351. Deposit of the Excise Department made under rule 75-A of the Uttar Pradesh Excise Manual not exceeding one rupee, and other Deposits not exceeding five rupees unclaimed for one whole account year, balances not exceeding five rupees of Deposits, partly repaid during the year then closing, and all Deposits or balances unclaimed for more than three complete account years will, at the close of March in each year, be credited to the appropriate head of revenue by means of transfer entries in the office of the Accountant General.

351-A. The Treasury Officer shall submit to the Accountant General immediately after March 31, each year a list (in Form no. 41) of all Deposits or balances lapsing under the above rule. The list shall be prepared in accordance with the procedure laid down in the rules below.

(1) Early in March the register of Deposits should be taken up, and an extract made on ruled 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 should then be reviewed by the district officer, and any item, which in his opinion should not be so dealt with, should be struck out and full detail of the reasons why it is not to lapse being given in a covering memorandum. Similarly if any item is repaid in the course of the month, it should be struck out of this list at the same time as the payment is entered in the registers of receipt and repayment. On March 31, each of these lists should be again checked with the register of receipts, wherein its items should be marked off as having lapsed and been credited on March 31, and the total of the list should be deducted in the plus and minus memorandum from balance shown at credit of the particular class of Deposits, the list itself, signed by the District Officer, being forwarded to the Accountant General. This duty may be delegated by the District Officer to a gazetted Government servant of the district staff, not being the Treasury Officer.

(2) In preparing the lapsed statement the items should be entered in chronological order, and separate totals should be given for Deposits relating to different years.

352. (1) Deposits, the detailed accounts of which are not kept at the Treasury and which are credited to the Government under paragraph 351 cannot be repaid without the sanction of the Accountant General. The Treasury Officer shall, before authorising refund in such cases ascertain that the item was really received and was carried to the credit of the Government as lapsed, and that the claimant’s identity and title to the money are certified by the officer signing the application for refund.

(2) Deposits, the detailed accounts of which are kept at the Treasuries and which are credited to the Government under paragraph 351 may be refunded without the sanction of the Accountant-General. The Treasury Officer shall, before authorising refund in such cases, ascertain that the item was really received and is traceable in his records, was carried to the credit of the Government as lapsed and was not paid previously, and that the claimant’s identity, and title to the money are certified by the officer signing the application for refund.

NOTE—The sanction/payment authority issued by the Accountant General in cases covered by the provisions of sub-paragraph (1) above will be valid for three months from the date on which it was issued, after which no payment can be made on its authority unless it is revalidated.

353. The application for sanction will be made in Form no. 42. There must be a separate application for deposits repayable to each person, and it will be used as the voucher on which the payment is to be made and submitted to the Accountant General with the list of payments in which it is charged.