12 (1) Subject to subsection (2), w
here the payee of a cheque drawn on a departmental bank account reports that the
cheque has not been received by the payee, or the payee or holder for value of such a
cheque reports that the
cheque has been lost, destroyed or stolen,
one or more signing officers, as the case may be, shall issue a replacement
cheque to the payee or holder for value, in the name of the payee or holder for value, for
...[+++] the same amount as the original cheque, if the payee or holder for value provides