Section 20(5) in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
(5)When a cheque is drawn by the Executive Officer or the Chief Executive Officer in favour of 'Self in order to replenish the Cash Chest or for payment to third party direct, its amount should, at once, be entered as receipt or payment, as the case may be, irrespective of the date of its encashment.
