A cheque may be defined as an instruction in writing made upon a bank to pay a given sum of money to a named person or bearer, at a specific date only those who operate current accounts in commercial banks make use of cheques.

Government as an institution of the state may be defined as a machinery established by the state to organize the state, manage it’s affairs and administer it’s functions and duties. It is also seen as a machinery through which the will of the state is formulated, expressed and realised.