Section 46(1) in The Central Government Account (Receipts and Payments) Rules, 1983
(1)A time-barred cheque may be received back by the drawer and in a case where its amount was not cancelled and written back in the accounts in accordance with the provisions of sub-rule (2) of rule 47 and it is not older than one year from its original date, may be revalidated under the signature of the drawer by changing the date; otherwise, a new cheque may be issued in lieu thereof, after he satisfies himself about the reasons for its non-encashment and also justification for revalidation or issue of a new cheque in lieu. The fact of receipt of the time-barred cheque and action taken should be Noted on its counterfoil and in the register of cheques delivered; and in the latter case, necessary cross reference should be given in the new counterfoil.Where the drawer of the cheque is a cheque drawing D.D.O., he should deface it suitably and forward it to the Pay and Accounts Office alongwith the list of payments, in support of the item representing the drawal of the new cheque.
