Section 36(2) in The Central Government Account (Receipts and Payments) Rules, 1983
(2)In the case of a bill passed by the Drawing Officer or Controlling Officer for presentation to an Accounts Officer or cheque-drawing D.D.O. as the case may be, but lost either before payment or before such presentation, the Government Officer , who drew the original bill shall ascertain from the Accounts Officer or Cheque drawing DDO that payment has not been made on it, before he issues a duplicate thereof. The duplicate copy if issued must bear distinctly on its face the word 'duplicate' written in red ink. The fact that duplicate bill has been issued shall be immediately communicated to the Accounts Officer or cheque-drawing D.D.O. as the case may be, with instructions to refuse payments on the original bill if presented.Note.- For the purposes of this rule, the Accounts Officer or cheque-drawing DDO, on receipt of a request from any Drawing or Controlling Officer shall, after due verification from his records, furnish a certificate in the following form:-"Certified that Bill No........................ dated ..................... for Rs......................(Rupees .................................) reported by .................................. (Drawing Officer) to have been drawn by him in favour of ....................... has not been paid, and will not be paid if presented hereafter".
