declare @collectDte_From date
declare @collectDte_To date
declare @chequeNo varchar(20)

Declare @SQL VarChar(max)    

SELECT @SQL = 'select crtDte as tarikhKutipan, upper(chequeNo) as chequeNo , chequeDte,
    zakatAmount, upper(t2.descrp) as chequeStat
    from dbo.paymentCheque_SPZB t1
    inner join dbo.chequeStat t2
    on t1.chequeStat=t2.idx' 

if @collectDte_From is null and @collectDte_To is null and @chequeNo is null
Begin
	SELECT @SQL = @SQL
End
else
Begin
	SELECT @SQL = @SQL + ' where 1=1 '
End

if @collectDte_From is not null and @collectDte_To is not null
Begin
	SELECT @SQL = @SQL + 'and CONVERT(date,crtDte)>=' + @collectDte_From + ' '
End

Exec ( @SQL)

SELECT @SQL = @SQL + 'and CONVERT(date,crtDte)>=''' + CONVERT(varchar(32), @collectDte_From, 112) + ''' '