Markandey Katju, CJ.

This writ appeal involves an important question of law, which has arisen in many cases, and hence we are giving this detailed judgment.

2. We have heard the learned counsel for the parties, and have perused the records, as well as the impugned judgment.

3. The controversy in this case is regarding the interpretation of Section 188 (3) of the Tamil Nadu Panchayats Act, 1994 (hereinafter referred to as ‘the Act’), which states:-

“ Subject to such general control as the village panchayat may exercise from time to time, all cheques for payment from Village Panchyat Fund or other funds constituted under sub-section

(2) shall be signed jointly by the president and vice-president and in the absence of the president or vice-president, as the case may be, by the vice-president or the president and another member authorized by the village panchayat at a meeting in this behalf”

4. As can be seen from a perusal of Section 188(3) of the Act, all cheques for payment from the Village Panchayat Fund or other funds constituted under sub-section (2) have to be signed jointly by the President and Vice President, and in the absence of President or Vice-President, as the ca