The Karnataka Municipalities Accounting and Budgeting Rules, 2006.State Rules of Karnataka · 1964
If a cheque is not encashed within the period of its currency, the entry for the cheque shall be reversed by preparing a receipt voucher, and crediting the account which was originally debited. A fresh cheque shall be issued, only after 33 return of stale cheque with a cross-reference to the stale cheque in the payment voucher.
CHAPTER 8 MAINTENANCE OF DEMAND, COLLECTION AND BALANCE REGISTERS
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