Section 77(7) in The Rajasthan Municipalities Accounts Rules, 1963
(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".
