The provisions on the utilisation of cheques as per the law “regulating the payments to be effected through cheqes and protection of the cheque holders” “The law numbered 3167 regulating the payments made by cheques and protecting the cheque holder” has set the rules of how the cheques are to be used and the measures to be taken for the protection of the cheque holders. In this issue, what procedures are to be followed by the banks when opening accounts to be operated by cheque utilization and in insuance of such cheque books and what they are regrind to adhere to in raspect with the foresight and care they are compelled to show in such occasions, are being discussed.