Section 95 in The M.P. Municipal Accounts Rules, 1971
95.
On receipt from the Treasury Officer of the certificate signed by him, a new cheque can be drawn in lieu of it. The fact of lost and the number and date of the new cheque shall be recorded on the counterfoil of the old cheque and the number and date of old cheque that has been lost 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 and note being made at the same time against the original entry in the cash book.Accountant's Cash Book
