(a) When a cheque is cancelled before the General Gash Book has been closed for the day of issue of the cheque the amount of the Cheque will be taken back in the cash book in the treasury column, facts of the cancellation being noted in the particulars column and credit entry made in the general ledger, under the initials of the Head of Office. When the cheque is cancelled after the Cash Book has been closed the amount of the cheque shall be taken back in the cash book in column 'Treasury' of the day of cancellation and amount of cheque so cancelled will be deducted from the classified abstract and credit entry made in the general ledger.
(b) If a Head of Office is informed that a cheque drawn by him has been lost, he shall at once address the Treasury Officer drawn on fonwarding for signature a certificate in the following form— "Certified that cheque No dated for Rs ;.. reported by (Head of Office) to have been drawn by him on this treasury in favour of has not been paid, and will not be paid if presented hereafter" and its payment stopped after ascertaining from the Pass Book and by enquiring from the Treasury Officer, that it has not been cashed. The loss of the cheque shall be 78 The Rajasthan Urban Improvement Trust Rules, 1961 noted on the counterfoil. If a fresh cheque is not issued in place of the lost one, the procedure laid down in rule 40 (a) shall be followed.
If new cheque is issued its number and date shall be quoted against original entry in the cash book, with the remark that original cheque has been lost, and the following note shall be made on the counterfoil of the cheque.
"Issued in lieu of cheque No dated forRs lost or destroyed".
41. Cancelled cheques shall carefully be retained until the accounts for the period to which they relate have been audited when they shall be destroyed by or in the presence of the auditor who shall certify upon the countefoil that the cheque has been destroyed.
CHAPTER IV Instructions regarding handling of cash and maintenance of Cash Book Section I
42. A cash book for keeping a record of the receipt and payment of money on behalf of Trust be maintained in U.I.T. Form No. 3 in the office of the Trust.
43. All cash transactions shall be entered in the cash book in full as soon as they occur and attested by the Head of Office in token of check.
44. The cash book shall be closed regularly and completely checked by the Head of Office who shall initial each entry in token of its corrections.
45. At the end of each month the Head of Office should verify the cash balance in the chest with the balance in the Cash Book and record a signed and dated certificate to the following effect— "Certified that the cash balance has been checked and found to be as under".
In case there is any difference between the actual cash and the balance as per Cash Book, the same shall be explained with Cash The Rajasthan Urban Improvement Trust Rules, 1961 79 Book. A surprise check shall also be made once or twice a month to ensure that the cash balance in hand agrees with the cash book. As and when this check is exercised, the certificate given above shall be recorded by the Head of Office.