Section 40(3)(b) in The M.P. Vanijyik Kar Niyam, 1995
(b)the cheque or bank draft shall be tendered to the bank alongwith challan in Form 39 in quadruplicate duly filled in. Encashment of the cheque or bank draft and crediting of the amount of such cheque or bank draft into Government account shall be governed by the rules of the bank for the time being in force;