Section 20(7)(a) in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
(a)If the cheque is cancelled before the cash transaction of the day in which it was issued, have been totaled the entry in the Cash Book shall be struck out in red ink under initials of the Executive Officer or the Chief Executive Officer, as the case may be, with a note that the cheque has been cancelled;