Section 72(1) in The Tamil Nadu Agricultural Produce Marketing (Regulation) Rules, 1991
(1)When a cheque is to be cancelled, it shall be recorded thereon as "Cancelled" by the concerned executive authority and the fact of cancellation shall be recorded under the initials in the counter-foil of the cheque, in the voucher, in the cashbook and in the register of cheques issued. The cancelled cheque shall be destroyed by the auditor after audit.
