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    $consname  = "" if !defined($consname);
    $subdvn = "" if !defined($subdvn);
...
    $receiptno  = 0 if !defined($receiptno);
    $amount= 0 if !defined($amount);

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M/s. Something Pvt. Ltd.!Elm Street!134!27456.00  ---no cheque no.
Somethin&Someone!New Park Street!29787!135!28477.00
Something-Something!Washington!136!28476.00       ---no cheque no.  
Someone!Pole Street!38947!137!28376.00