Section 26 in Orissa Panchayat Samiti Accounting Procedure Rules, 2002
26. Singing of cheques.
- No cheque shall be signed unless required for immediate delivery to the person to whom the money is to be paid nor until the bill, which it will discharge, has been presented in a complete form examined and passed for payment is accordance with Rule 19 and stamped paid by cheque bearing number The number and date of cheque drawn should be recorded by the Drawing Officer.
