Panchayat:Repo18/Law Manual Page0923

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          36. Cash payment out of Permanent Advance/Imprest.After payment in cash from the Permanent Advance/Imprest the sub voucher shall be stamped with the words “Paid in Cash" in conspicuous type. This shall be attached as sub-voucher to the next bill while recouping the Permanent Advance/Imprest.

          37. Cheque Payments. The cheque shall be written up and the bill shall be stamped 'Paid by cheque No.....' in conspicuous type by the Accountant.

          38. Control over Cheque Books. (1) Cheque books shall be kept under lock and key in the personal custody of the Secretary who, when relieved, shall take a receipt for the correct number of cheques made over to the relieving Officer. A specimen signature shall, at the same time, be forwarded to the Treasury/Banks concerned, under the signature of the Officer relieved.

            (2) When the Secretary receives a new cheque book from the Treasury or Bank, he/she shall count the cheque leaves contained therein and shall record on the back of the cheque book a certificate that “this Cheque Book contains. ......leaves"

            (3) The Secretary shall verify at the end of each day the unused cheques and satisfy himself that all unused cheques are in the book and that no cheque has been surreptitiously extracted.

          39. Issue of Cheques. (1) The Accountant shall ensure that there is adequate balance in the Bank/Treasury Accounts before issuing a cheque.

            (2) The cheques shall be written or printed, as the case may be, and the Accountant shall be responsible for the same.

            (3) Every cheque shall be written in English or Malayalam and shall be in favour of the person to whom the money is to be actually paid.

            (4) The amount of every cheque drawn shall be written in words as well as in figures both on the cheque itself and on the counterfoil/record slip/transaction sheet available in the cheque book and initialled by the Secretary who signs the cheque. It shall also be entered in to the record maintained for the same.

            (5) When a cheque is being prepared for signature, the amount which is the next higher number of rupees than the sum for which the cheque is drawn, shall, as safeguard, be written in red ink at the top and its counterfoil as follows: 'Below Rupees....'

          40. Signing of Cheques. (1) No cheques shall ordinarily be signed unless required for immediate delivery to the person to whom the money is to be paid. No signed cheques shall be retained in the office except under exceptional circumstances which shall, in each case, be recorded.

            (2) All cheques shall be signed by the Secretary.

            (3) The cheques shall be disbursed by the Cashier after making a payment entry in the records prescribed for the same.

          41. Payments by cheque/demand drafts/banker's cheques to be covered by Receipts. Every payment made by cheque, demand drafts or banker's cheques, shall be covered by a receipt, signed by the person to whom the money is due.

          42 Cash Payment Voucher to bear acknowledgments of payee. (1) Every Cash Payment Voucher shall bear or have attached to it an acknowledgment of the payment, signed by the person on whose behalf the claim is put forth. No cash payment shall be made in the absence of the necessary acknowledgment.