D. MURUGESAN, J. :- The first respondent (writ petitioner) is the Vice President of Ammanambakkam Panchayat, Kanchee-puram District. In terms of Section 188 (3) of the Tamil Nadu Panchayats Act, 1994, he is entitled to sign the cheque along with the President of the Panchayat. By a resolution dated 10-4-2003, the Panchayat resolved to permit a ward member to sign the cheque on behalf of the Vice-President along with the President. The said resolution was passed on the ground that the first respondent refused to sign the cheques presented by the appellant. On the allegation that the first respondent refused to sign the cheques only because the amount was exorbitant and that the withdrawal was a scandal and he cannot be deprived of his right to sign the cheque, he filed the writ petition for a mandamus forbearing the Branch Manager, State Bank of India, Tirukazhukundram Branch from disbursing any amount standing in the name of the Ammanambakkam Panchayat in A/c Nos. VP-10,11, 40, 41 and 44 without the signature of the President and the Vice-President. The writ petition was allowed and the direction was issued as prayed for, on the ground that in the event the Vice President