Section 72(2) in The Rajasthan Municipalities Accounts Rules, 1963
(2)After the order to pay has been entered on the voucher and passed, a cheque shall be drawn up in the name of the actual payee, and entry shall be made in the general cash book (form 34), the voucher shall be stamped "paid by cheque No............dated......" and filed for purpose of audit and the payee's receipt, when received, attached to it.
