Section 61(2) in The Punjab Town Improvement Trust Rules, 1939
(2)After the order to pay has been entered on the voucher and passed a cheque shall be drawn up in the name of the actual payee, and an entry shall be made in the general cash book, the voucher shall then be stamped "Paid by cheque No. --------------, dated ---------------," and filed for purpose of audit, and the payee's receipt when received attached to it.Note. - See also rules 5 and 66.
