Section 1137(e) in Police Regulations, Bengal , 1943
(e)When any sum of money is to be received or paid, the accountant shall write out and initial the cheque and its duplicate and have it signed by the Superintendent or the officer empowered to sign cheques. Whenever a pay cheque is submitted for signature, the bill itself shall also be put up with it. The number and date of the pay cheque shall be recorded on the bill and the entry shall be initialled by the officer signing the cheque so that the bill may not be used in support of a second pay cheque. The cheque will then be taken to the head clerk who, on actual payment or receipt of the money, shall initial the cheque and its duplicate and, in the case of payment, take the payee's signature on the back of the cheque. The accountant shall then enter the amount in the cash book.
