Section 27 in Orissa Panchayat Samiti Accounting Procedure Rules, 2002
27. Entries in the cheques.
- The amount of every cheque drawn shall be written in words as well as in figures both on the cheque itself and on the counterfoil and the counterfoil shall be initialled by the authorised person or persons who sign cheques. All cheques drawn by the Samiti on Treasuries shall have written across them in words at right angles to the type, a sum little in excess of that for which they are granted, thus "under thirty rupees" will mean that the cheque is for a sum not less than Rs. 20 but less than Rs. 30.
