Section 30 in The Andhra Pradesh Municipalities (Preparation of Accounts) Rules, 2017
30. Updation of details regarding cheques /drafts.
(1)The realization/return of the cheques/drafts shall be followed up with the bank. The realization or dishonour of the cheques/drafts shall be updated in the Receipt Register as well as communication to the concerned section.(2)The concerned section shall at once inform the tenderer of the cheque that the receipt issued for the payment through cheque stands cancelled and that he has to make payment of such amount in cash or demand draft only, along with the bank charges debited by the bank, if any.(3)The details of realization/return of the cheques/drafts shall be watched through the Register on Status of Cheques by the circle/ward office or head office, who has actually deposited the cheque/draft in the bank and intimated to the Accounts section.(4)Based on the intimation, the Accounts section shall reverse the original collection entry in the books of account. Appropriate reversal entries shall also be made in all the registers where such transaction has been posted.(5)The dishonoured cheque shall be retained by the Accounts section and it shall not be returned till the amount covered in the cheque is remitted by the concerned payer.
