Section 77 in The Rajasthan Municipalities Accounts Rules, 1963
77. Cheques.
(1)Cheque drawn on a treasury shall be obtained from the treasury. Each cheque shall bear the book number and a serial number. Unused cheque books shall be kept under lock and key in the personal custody of the Executive Officer who shall notify to the treasury upon which he draws the number of the cheque book which he from time to time brings into use.(2)When the drawing officer receives a cheque book, he shall cause the cheques to be counted and a note to be recorded on the back of each cheque book that "This cheque book contains .... cheques."(3)When a cheque is being prepared for signature on an amount, a little in excess of the sum for which the cheque is drawn, shall be written across it and its counterfoil as a protection against fraud.Example. - Across a cheque drawn for 50. 40 will be written "Under rupees fifty one."(4)Cheques shall be payable at any time within six months after the date of issue.If the currency of a cheque should expire owing to its but being presented at the treasury within the period specified above, it may be received back by the drawer who should then cancel it and issue a new cheque in lieu thereof.(5)When a signed cheque is cancelled, it shall be enfaced or stamped "cancelled" by the drawer. The fact of cancellation shall be noted in red ink, under the signatures of the drawer of the cheque, upon the counterfoil and also across the order for payment which has been enfaced upon the voucher.(6)When the cheque is cancelled, the amount of the cheque shall be entered in General Cash Book (form 34) of the day of cancellation as a miscellaneous receipt and carried into the classified abstract (form 39). In this case an adjustment shall be made at the end of the month as laid down in rule 82.(7)If a cheque is lost or destroyed an intimation of the fact shall be at once given to the treasury officer and its payment stopped after ascertaining from the pass book and by enquiry from the treasury officer that it has not been encashed. The loss of the cheque shall be noted on the counterfoil. If new cheque is issued, its number and date shall be quoted against original entry in the general cash book (form 34) with the remarks that the original cheque has been lost, and the following note shall be made on the counterfoil of the cheque "Issued in lieu of cheque No. ... date ... lost or destroyed".(8)Cancelled cheques shall be carefully retained until the accounts for the period to which they relate have audited when they shall be destroyed by or in the presence of the audit officer, who shall certify upon the counterfoil that the cheque has been so destroyed.(9)When the Executive Officer authorises to draw cheques against the Municipal fund lodged in the treasury, makes over charge of his office either temporarily or permanently, he shall send a specimen of the signatures of the relieving officer together with a certificate in the form given below to the treasury :-......................Signature and designation of the relieving officer.I certify that above is the signature of the officer to whom 1 have made over charge of my office with effect from the forenoon/afternoon of (date) day of month, 19..........................Signature and designation of the officer making over charge with date.
