(1) Cheque books shall always be kept under lock and key in the personal custody of the Municipal Commissioner or the Chief Officer who, when relieved, shall take a receipt for the number of cheques made over to the relieving Officer. A specimen signature of the relieving officer shall, at the same time, be forwarded to the treasury or banks concerned, under the signature of the Officer relieved.
(2) When the Officer receives a new cheque book from the treasury or bank, he 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”.
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(3) The Municipal Commissioner or Chief Officer as the case may be, shall verify the unused cheques on a daily basis, and satisfy himself that all unused cheques are in the book and that none has been surreptitiously extracted.