D.Murugesan, J.

The above writ appeals raise a common question as to whether, if the President or the Vice President of a Panchayat refuses to sign a cheque, should it be treated as "absence" within the meaning of the word employed in Section 188(3) of the Tamil Nadu Panchayats Act, 1994 (hereinafter referred to as "the Act").

2. We have heard the learned counsel for the appellants and the respondents.

3. The scope of Section 188(3) of the Act came up for consideration before a Division Bench in W.A.No.1799 of 2004. By an order dated 28.1.2005, the Division Bench has held as follows:-

"In our opinion, we can give a wider meaning to the word "absence" than mere "physical absence". One word can have several meanings, just as several words can have one meaning (synonyms). It all depends on the context in which it has been used. For example, the word "desertion" appearing in Section 13 of the Hindu Marriage Act implies not only factum of separation, but also "animus deserendi", vide Lachman v. Meena (AIR 1964 SC 40). There can be constructive desertion. The husband and wife may be living together under the same roof, but the husband may have legally deserted her (wife) by his