Section 40 in The Central Government Account (Receipts and Payments) Rules, 1983
40. Scrutiny, safe custody and surrender of cheque books.
(1)Cheque books shall, on receipt, be carefully examined by the drawing officer who should count the number of forms contained in each and record a certificate of count on the flyleaf.(2)Each cheque book must be kept under lock and key in the personal custody of the Accounts Officer and cheque-drawing D.D.O. who, when relieved, shall take a receipt for the exact number of cheques made over to the relieving officer.(3)In cases where withdrawal of funds by cheques is no longer necessary, all the cheque forms of cheque books which remain partly or wholly unused shall be surrendered to the Accounts Officer who will put to proper use the books which are wholly unused after either taking them on stock under intimation to the Principal Accounts Office and destroy by incineration the partly used ones under personal supervision after keeping Note of the fact in the relevant records under proper attestation.
