Section 30 in Orissa Panchayat Samiti Accounting Procedure Rules, 2002
30. Validity of cheque.
(1)Cheques once issued are valid for three months after the month of issue :Provided that cheques drawn during a financial year shall cease to be valid after 31st March of that financial year. If the validity of a cheque expires owing to its not being presented at the Treasury for payment within the above mentioned period, it may be received back the drawer who shall then destroy it and draw a new cheque in lieu thereof. The fact of destruction and the number and date of the old cheque that is destroyed shall be entered on the counterfoil of the new one. The fact of the new cheque having been issued shall be entered on the date of issue in red ink in the cash book, but not in the column for payment, a note being made at the same time against the original entry in the cash book.
