Section 90 in The M.P. Municipal Accounts Rules, 1971
90.
(i)The amount of every cheque drawn shall be written in words as well as in figures both on the cheque itself and on the counterfoil which shall he initialled by the person who signs the cheque. The amount of the cheque should be so recorded as to render any alteration, interpolations or insertion quite easily noticeable; the word 'only' shall be added after the amount written in words where the amount does not contain paise on each cheque an amount a little in excess of that for which it is drawn shall be entered in words across it at right angles to the type.(ii)[ Cheques will be written by the accountant but all cheques for rupees ten thousand in case of Municipal Council and Rupees Three thousand in case of Nagar Panchayat shall be signed by the Chief Municipal Officer, whereas in the case of Municipal Council the cheques above Rupess 10,000/- (Rupees ten thousand) and in case of Nagar Panchayat the cheques above Rupees 3000/- (Rupees three thousand) shall be signed by Chief Municipal Officer as well as the President of the Council and in his absence by the Vice-President or in his absence by any Councillor of the Council specially authorised by the Council in this behalf. A Copy of the resolution together with the specimen signatures of the Councillor shall forwarded to the Treasury Officer for information by the Chief Municipal Officer.] [Substituted by Notification No. 15-F-1-07-07-XVIII-3, dated 20-6-2007. Prior to substitution it read as under : '(ii) Cheques will be written by Accountant but all cheques for Rs. 500 or below will be signed by the Chief Municipal Officer while cheques for more than Rs. 500 will be jointly signed by Chief Municipal Officer as well as the President of the Council and in his absence by the Vice-President or in his absence by any Councillor of the Council specially authorised by the Council in this behalf. A copy of the resolution together with the specimen signatures of the Councillor shall be forwarded to the Treasury Officer for information by the Chief Municipal Officer.']
