Section 31(4) in Orissa Panchayat Samiti Accounting Procedure Rules, 2002
(4)In case of a Government Department or a bank the execution of indemnity bond is not necessary but a fresh cheque shall be issued in its favour only on receipt of a certificate that it has not received the cheque alleged to have been lost or having received it has been lost and that it will returned to the drawer if found later.
