Section 68(1) in The Rajasthan Municipalities Accounts Rules, 1963
(1)When money is received in the Municipal office by means of a cheque, the Executive Officer shall cause an entry of the cheque to be made in columns 1 to 6 of the register to be maintained in form 35 under his own initials and shall issue a letter to the person sending the cheque acknowledging receipt of the same stating therein that the letter shall not be treated in any way as a receipt for the amount in clearance of the Board's dues, the formal receipt for which will follow after the encashment of the cheque. When the cheque is honoured by the bank, columns 7 to 10 of the register shall be filled in under the signature of the Executive Officer and a receipt in form 4 shall be issued to the payer giving a reference to the number and date of the cheque therein and the amount shall be brought to account in the manner laid down in rule above.
