4.1 The South African Revenue Services (SARS) draws a cheque for R5000 on the ABC Bank in favour of JP Chabalala and sends it to him by post. The words "not transferable" appear in two parallel transverse lines on the face of the cheque. J Chabalala works at the post office and comes across the cheque. He cannot believe his luck and steals the cheque. J Chabalala deposits the stolen cheque for collection into his account at New Bank. Business Bank, the drawee, pays the cheque to New Bank. J Chabalala then withdraws the amount of the cheque from New Bank and disappears.

a) Identify and discuss the effect of the additions to the above cheque.(5 marks)

b) Is Business Bank entitled to debit SARS's account with the amount of the cheque? Explain.