Section 16(7)(c) in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
(c)If the correction is required to be made in the year subsequent to that in which the cheque was issued, the amount of the cancelled cheque should be credited in the cash book in the 'Treasury' column as 'Refund of Expenditure of previous year'.