Section 118(2) in The Calcutta Improvement Act, 1911
(2)All orders for making any deposit, investment, withdrawal or disposal under section 116, and all cheques referred to in section 117, for any amount exceeding rupees four lakhs shall be signed -(a)by the Chairman and the Secretary to the Board, or(b)in the event of illness or for occasional absence from Calcutta of the Chairman or the Secretary to the Board, by the Secretary to the Board or the Chairman, as the case may be and by the Financial Adviser and Chief Accounts Officer of the Board.Explanation: - "Financial Adviser and Chief Accounts Officer" and "Personnel Officer" shall mean respectively the Financial Adviser and Chief Accounts Officer and the Personnel Officer appointed under this Act and the rules made thereunder.
