Section 115X(2) in The Goa Panchayat Raj Act, 1994
(2)The Member-Secretary shall execute contract or agreement on behalf of the Taluka Panchayat in respect of matters which he is empowered to carry out under the provisions of this Act. He may execute such contract or agreement on behalf of the Taluka Panchayat upto such amount of value of contract or agreement as may be specified by the Government from time to time. In the other cases, he shall execute a contract or agreement only with the sanction of the Taluka Panchayat.