On the dissolution of a firm, the index card of that firm shall be marked “ dissolved “ , and at the expiration of five years from the date of entry of dissolution in the register, the file and papers relating to such firm may be destroyed ; the index card and register relating to such firm shall, however, be retained for a further period of fifteen years. The following Registers and papers may also be destroyed after five years :—
(a) Cash Books (Register of Receipts).
(b) Deposit Registers.
(c) Registers of Payments (Day Books).
(d) Contingent Cash Books.
(e) Pay Bills.
(f) Budget Papers.
(g) Contingent Bills and Vouchers.
(h) Stationery Files Indents.
(i) Establishment Returns.
(j) Applications for leave, etc.
(k) Detailed list of Pending Balances.
The following records and papers may be destroyed after one year :—
(a) Counterfoils of Cash Receipt Books.
(b) Sale of Forms Account.
(c) Post Books.
(d) Copies of Monthly and Quarterly Reports.
(e) Correspondence regarding sale of Forms.
(f) Correspondence regarding documents registered.
(g) Correspondence regarding documents rejected.
(h) Applications for inspection of certified copies.
(i) Other miscellaneous correspondence.
(j) Treasury Chalans.
(k) Old Registers and the like received from merged States.
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