Section 86(2) in The M.P. Municipal Accounts Rules, 1971
(2)The cheque book in use may be made over to the accountant or cashier whenever required but it shall be returned before the office is closed for the day and shall on no account be left in the entire charge of any subordinate.The officer in whose custody it is to remain shall satisfy himself periodically that all unused cheques are in the book and none have been surreptitiously extracted.
