Section 89 in The M.P. Municipal Accounts Rules, 1971
89.
Cheques shall not ordinarily be drawn in favour of any person other than the actual payee.Note. - In the exceptional circumstances referred to in this rule when the money required for disbursement cannot be drawn in favour of any particular payee the cheque should be drawn in favour of the Chief Municipal Officer who shall be responsible for the money until it has been fully paid and accounted for. An account of such money shall be maintained in the form of ledger in Form No. 63 which shall be kept in the personal custody of the Chief Municipal Officer.
