West Bengal Panchayat (Zilla Parishad and Panchayat Samiti ...

(10) The counterfoil of cheques shall be initiated by the officer who signs the cheque and by the
Accountant or any other employee duly authorized in this behalf.
(11) All cheques shall have written across them in words, at right angles to the top a sum a little in
excess of the amount for which they are issued. Thus **under rupees thirty* 1 only will mean that the
cheque is for a sum a little less than rupees thirty.
(12) Correction, erasing and overwriting in a cheque shall not be made as a general rule. If,
however, minor corrections are to be made, all such corrections shall be made by deleting the original
entry relating to the amount, date or payee and the deletion shall be attested by the Drawing Officer
with signature.
(13) Every cheque other than cheques involving expenditure on establishment, office expense
honorarium or remuneration and travelling allowance of the Zilla Parishad or the Panchayat Samiti
employees, office bearers and members shall be drawn in favour of the person to whom the money is
actually due.
(14) Delivery of cheques shall be made only to the payee or his representative duly authorized by
him in writing in this behalf.
(15) Cheques for payment of money to the officers of the State Government shall always be made
"Account Payee only - not negotiable" or "Order" if required for administrative convenience.
(16) Payment of sums deducted at source on account of Income Tax, Profession Tax, recoveries on
General Provident Fund, Loans etc. of the Zilla Parishad or the Panchayat Samiti employees shall be credited
to the Treasury under appropriate head in accordance with rule* for transfer credit.
(17) Cheques drawn in favour of corporate bodies, firms, contractors and private persons shall be
crossed by opting the words "Account Payees only - not negotiable”.
(18) In case of a cheque issued against the Local Fund Account maintained with the Treasury, it
shall remain valid for three months after the month of issue, but no cheque shall be payable after 30 days of the
date of its enfacement by the Treasury Officer.
(19) The Drawing Officer shall periodically verify from the Pass Book of the Treasury or Bank to
ascertain whether the cheques issued have been encashed. If a cheque is not encashed within three
months after issue, the Drawing Officer shall require the payee to explain sufficient reason for nonencashment
of the cheque. On receipt of his reply or if no reply is received, he shall take appropriate actions
in terms of rule 27.
(20) If a cheque is issued by the Zilla Parishad or the Panchayat Samiti in payment of any sum due
from the Zilla Parishad or the Panchayat Samiti concerned and that cheque is honoured on presentation to the
payee's Banker, payment shall be deemed to have been made on the date it is handed over to the payee or his
authorized agent, or on the date on which it is posted, if the cheque is posted to the payee in pursuance of a
request for payment by post.
(21) As soon as any amount is received by the Zilla Parishad or the Panchayat Samiti through a
cheque, its particulars shall be recorded in the Register of Cheques Received in Form 10 and the amount
shall be entered in cheque book on the same day. The receipt of such cheque shall be duly acknowledged
by giving a receipt in Form 2 and the serial number of the receipt shall be entered in the Register in Form 10.
(22) As soon as a cheque is issued by the Zilla Parishad or the Panchayat Samiti, the particulars of the
cheque issued shall be recorded in the Register of Cheques Issued in Form 10A and the amount shall likewise
be entered in the cheque book.