Section 16(5) in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
(5)Where a cheque is drawn by the Executive Officer, Chief Executive Officer, in favour of self in order to replenish the cash chest or for payment to third party direct, its amount should, at once, be entered as receipt or payment, as the case may be, irrespective of the date of its encashment.
