Section 16(7) in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
(7)(a)If the cheque is cancelled before the cash transactions of the day in which it was issued, have been totalled, entry in the cash book shall be struck out in red ink under the initials of the Executive Officer or Chief Executive Officer, as the case may be, with a note that the cheque has been cancelled.(b)If, however, the cash book has been totalled and the correction is required to be made at any time within the same year in which the cheque was issued, it should be posted on the payment side of the cash book in the 'Treasury' column as a minus entry under the head of 'Expenditure' to which it was originally charged.(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'.
