SECTION III Cheques CHAPTER I GENERAL A. Applicable to Departments generally

January 20, 2025

SECTION III

Cheques CHAPTER I GENERAL A. Applicable to Departments generally

(a) Save as expressly provided in these rules, no person is authorized to draw on a treasury by means of cheques without the special order of the Government and before he has been placed in account with the Treasury by the Accountant General.

(b) Cheques shall ordinarily be drawn on the district treasury but certain government servants of certain departments are authorized to draw cheques on sub treasuries also. [See Rule 260 (b) in regard to Public Works Officers]. When the Collector considers it desirable, he may give permission to a drawing officer to draw cheques on the sub treasuries in his district.

Cheques from a cheque book obtained from a particular district treasury (See Rule 252) shall not be drawn on any treasury outside that district. A drawing officer shall use a different cheque book for the district treasury and for each sub treasury on which he draws and enter a distinguished letter and a separate series of numbers on the cheques from each book.

Whenever a cheque is presented, the treasury shall carefully examine the number printed on it in order to ascertain that it was really taken from the book notified as in use by the drawing officer whose signature it purports to bear.

If the payee is not known at the treasury the Treasury Officer shall carefully consider the date, serial number and amount of the cheque as well as the handwriting and make any enquiries that he considers necessary; if he then feels any doubt as to the genuineness of the cheque or the identity of the payee, he shall defer payment and refer to the drawing officer.

A cheque drawn on a treasury may be crossed in accordance with the provisions of Chapter XIV of the Negotiable Instruments Act, 1881 (Indian Act XXVI of 1881), and such crossing is no bar to its being paid at the treasury on which it is drawn.