Section 97(1) in Rajasthan District Board Account Rules
(1)When the endorsement is made on a cheque in favour of a banker, a second endorsement can be made by the banker in favour of a messenger for collection only. Thus in all two endorsements are permissible in such cases, provided that of the two one is to the payee's banker and one is to a messenger for collection only.Note. - Cheques drawn directly on the bank without the intervention of the Treasury Officer are negotiable instruments and are not subject to provisions of this rule.Scrutiny of Bills
