Section 35(6) in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
(6)If a cheque is expired owing to its not being presented at the Bank or the Treasury tor payment within the specified period, it may be received back by the drawer, who should cancel it arid issue a new cheque. The fact of the new cheque having been issued should be entered on the date of issue in red ink in the cash Book but not in the column for payment, a note being made at the same tune against the original entry in the Cash Book.
