Section 13 in Gangtok Municipal Account Rules, 1978
13.
If a cheque is lost or destroyed,an intimation of the fact shall at once be given to the Bank audits payment stopped.After verifying from the Bank statement and on enquiry from the Bank that it has not been cashed,the loss of the cheque shall be noted on the counterfoil,If a new cheque is issued its number and date shall be quoted against the original entry in the cash book with the remark 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 .dated .lost or destroyed".
