(3)All orders or cheques upon the Fund shall be signed by the Executive officer of the Municipality and countersigned by the Chairperson or the Vice-Chairperson or in the absence of both the Chairperson or Vice-Chairperson [by a member of the Finance Committee.] [First Substituted vide Orissa Act No. 23 of 1992 w.e.f. 27.4.1992 and further substituted vide Orissa Act No. 11 of 1994 w.e.f. 31.5.1994.]