(1) A cheque drawn on a bank account or bankers' cheque may be accepted in payment of revenue or for any other service.
(2) Where payment of revenue is to be made by a cheque, the Accountant General must be named as the person to whom the cheque is made payable.
(3) An accounting officer and a collector of revenue shall ensure that reasonable steps are taken to establish the validity of a cheque and the good standing of the account against which the cheque is to be drawn.