Section 34 in Tamil Nadu Village Panchayats (Receipts and Expenditure and Maintenance of the Accounts of Village Panchayats) Rules, 2000
34. Maintenance of cheque books.
- Cheque books shall be kept in the personal custody of the drawing authority and when a transfer of charge takes place, a note shall be recorded in the cash book over the signature of both the relieved and the relieving persons showing the number of unused cheques and cheque books made over and received by them respectively.
