Section 93 in The M.P. Municipal Accounts Rules, 1971
93.
When a cheque is cancelled before the cash book has been closed for the day upon which it is issued, the entry in the cash book and in the cash abstract register shall be struck out in red ink under the initial of the Chief Municipal Officer. But when a cheque is cancelled after the cash book has been closed the amount shall be entered as a receipt under the head "Refunds" to be opened under the head "Miscellaneous" adjustment being effected at the end of the month in accordance with Rule 122.
