declare @t1 table
(
idx int,
statementNo varchar(20),
chequeNo varchar(20),
zakatAmount decimal(10,2)
)

/*
- idx is primary key
- chequeNo is unique
- combination of statementNo, chequeNo is unique
*/

insert into @t1 values(1,'N0011/2012/03/1','mbb14597',1500.00);
insert into @t1 values(2,'N0011/2012/03/2','mbb9999',1400.00);
insert into @t1 values(3,'N0011/2012/03/2','bbgbgb',100.00);
insert into @t1 values(4,'N0011/2012/04/1','gtgtgt',1400.00);
insert into @t1 values(5,'N0011/2012/04/1','gtgtgtx',100.00);
insert into @t1 values(6,'S0001/2012/04/1','cimb 8878',400.00);
insert into @t1 values(7,'S0001/2012/04/1','pbb89',200.00);
insert into @t1 values(8,'S1163/2012/05/1','cimb 8890',2570.45);
insert into @t1 values(9,'S1163/2012/05/2','PBB 9900',2570.45);

statementNo        | chequeNo                  | zakatAmount
---------------------------------------------------------------
N0011/2012/03/1      mbb14597                    1500.00
N0011/2012/03/2      mbb9999, bbgbgb             1500.00
N0011/2012/04/1      gtgtgt, gtgtgtx             1500.00
S0001/2012/04/1      cimb 8878, pbb89            600.00
S1163/2012/05/1      cimb 8890                   2570.45
S1163/2012/05/2      PBB 9900                    2570.45