Section 48: Duty of persons signing cheques

Before any person signs a cheque in accordance with section 46, he shall satisfy himself that the sum for which the cheque is drawn is either—

(a) required for a purpose or work specifically sanctioned by the proper authority and covered by a current budget-grant, or

(b) required for any payment referred to or specified in section 47.

Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 14 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.

Supreme Court judgments citing the section 48

No Supreme Court judgment in our database cites this section yet.