(1)When the President or the Executive Authority or the Chairman or Vice-Chairman of a Panchayat Union Council or District Panchayat or the Commissioner or the [Secretary] [Substituted for the words 'Chief Executive Officer' by Tamil Nadu Panchayats (Third Amendment) Act, 1998 (Tamil Nadu Act 28 of 1998).] or any member is accused of any offence alleged to have been committed by him while acting or purporting to act in the discharge of his official duty, no Court shall take cognizance of such offence except with the previous sanction of the Government.