Section 95(a) in Rajasthan District Board Account Rules
(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.
