(a)No sum of money, however small, shall be paid or received on any account without the authority of a pay or receipt cheque in duplicate in Bengal Form No. 39 or 50 and on no account shall any manuscript form be used. But when money is sent to, or received from, the treasury, or when the actual payee is present and is paid in the office of the Superintendent or when his dues are remitted by postal money order and a receipt in duplicate is not required, the pay and receipt cheques shall not be written in duplicate. The original form shall be defaced by a line across it.(b)Only one cheque book of each sort shall be in use at a time, and all payments and receipts of every description, whether pay, contingencies, travelling allowance, remittances from other districts, etc., shall be made by cheques numbered consecutively, the first cheque in each month being No. "1".(c)Cheques shall be used economically. One receipt cheque shall ordinarily be made out for all bills cashed on the same day, the amounts under different heads being noted on the cheque. Similarly, one pay cheque shall, where possible, be used for the total amount to be sent on any day to each subdivision (excepting the sadar), the different sums intended for each station or office under each head being noted on the cheque. Separate pay cheques shall be made out for every office or station in the sadar subdivision for the total amount to be sent on any day to each office or station the-amounts under different heads being separately noted on each cheque. The cheque shall be made payable to the officer responsible for the distribution of the amount who shall acknowledge receipt on its reverse.(d)The duty of signing cheques may be delegated to an Additional Superintendent or to an Assistant Or Deputy Superintendent, or in the absence of the Superintendent, or any of these officers, to an officer of lower rank. Such delegation shall be entered in the district order book and when cheques are signed by an officer below the rank of Inspector, they shall be countersigned by the Superintendent or the gazetted officer dealing with accounts on his return to headquarters.(e)When any sum of money is to be received or paid, the accountant shall write out and initial the cheque and its duplicate and have it signed by the Superintendent or the officer empowered to sign cheques. Whenever a pay cheque is submitted for signature, the bill itself shall also be put up with it. The number and date of the pay cheque shall be recorded on the bill and the entry shall be initialled by the officer signing the cheque so that the bill may not be used in support of a second pay cheque. The cheque will then be taken to the head clerk who, on actual payment or receipt of the money, shall initial the cheque and its duplicate and, in the case of payment, take the payee's signature on the back of the cheque. The accountant shall then enter the amount in the cash book.(f)All pay cheques, duly receipted on the reverse, shall be defaced and attached by the accountant to the duplicate in the cheque book. The receipt cheques for money sent to police-stations and other offices shall also be attached to the duplicate pay cheque. Receipts for money orders and treasury chalans shall be filed with the pay cheques in the same way.(g)When a sum of money is made over to an escort, the officer-in-charge of the escort shall acknowledge the receipt of the money on the reverse of the duplicate pay cheque and the cheque shall be sent for signature by the person for whom the money is intended.(h)Accountants shall note on the back of every receipt cheque the numbers of all its pay cheques (except on receipt cheques in connection with contingent money and recoupment of permanent advance). They shall also note the number and date of the pay cheque relating to the payment of a reward in the margin of the district order book against the order sanctioning the reward.
