Section 95 in Rajasthan District Board Account Rules
95.
(a)When a cheque is cancelled before the General Cash Book has been closed for the day of issue of the cheque, the entry in the cash book and also in the classified abstract will be struck out in red ink, under the initials of Secretary. When the cheque is cancelled after the cash book has been closed the amount of the cheque shall be entered in the cash book of the day of cancellation as a miscellaneous receipt and carried in to the classified abstract. In this case an adjustment shall be made at the end of the month as laid down in Rule 194.(b)If drawing officer is informed that a cheque drawn by him has been lost, he shall at once address the treasury officer drawn on forwarding for signature, a certificate in the following form:-"Certified that cheque No........ dated ..... for Rs.... reported by the {drawing officer) to have been drawn by him on this treasury in favour of Rs.....has not been paid, and will not be paid if presented hereafter", and its payment stopped after ascertaining from the pass book and by inquiry from the Treasury Officer, that it has not been cashed. The loss of the cheque shall be noted on the counterfoil. If a fresh cheque is not issued in place of the lost one the procedure laid down in Rule 95 (a) shall be followed. If new cheque is issued its number and date shall be quoted against original entry in the cash book with the remarks that the original cheque has been lost, and the following note shall be made on the counterfoil of the cheque. "Issued in lieu of cheque No.....dated lost or destroyed".
