Section 40(3) in The Central Government Account (Receipts and Payments) Rules, 1983
(3)In cases where withdrawal of funds by cheques is no longer necessary, all the cheque forms of cheque books which remain partly or wholly unused shall be surrendered to the Accounts Officer who will put to proper use the books which are wholly unused after either taking them on stock under intimation to the Principal Accounts Office and destroy by incineration the partly used ones under personal supervision after keeping Note of the fact in the relevant records under proper attestation.
