Section 49(1) in The Central Government Account (Receipts and Payments) Rules, 1983
(1)For the purpose of this rule, payment realised by the payee by encashing a cheque revalidated in terms of sub-rule (1) of rule 46 or a fresh cheque obtained in terms of sub-rule (1) of rule 48 shall be treated as payment realised by encashing the original cheque. Without prejudice to the provisions of rule 190 of the General Financial Rules 1963, the date of payment when payment is made by a cheque of the type referred to in clause (a) of sub-rule (3) of rule 44 will be reckoned as -(i)the cheque is handed over to the payee or to his authorised messenger,(a)the bank's working day next to the date of the cheque if the cheque does not bear superscription in terms of Note 2 or(b)the specific date superscribed in terms of Note 2 on the cheque, as the case may be; or(ii)if it is posted to the payee in pursuance of a request for sending it by post, the date on which the cover containing it is put into the post or the date under sub-clause (b) of clause (i), whichever is later.
