Section 35(7) in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
(7)When it is necessary to cancel the cheque, the cancellation must be recorded in the Cash Book. if the cheque is in the possession of the Drawing and Disbursing Officer, it should be enfaced or stamped "cancelled" and destroyed only after the accounts for the month in which it was drawn, have been audited Otherwise the Drawing and Disbursing Officer should promptly address the Bank or treasury Office to stop its payment, The cancellation order should also be recorded on the payment orders on the original voucher.
