- Before a cheque is signed in accordance with the provisions of section 144 or a bill is signed for payment of any amount from the bank account, -(a)In the case of the Municipal Fund of a Municipal Corporation, -(i)the Mayor, or when so authorised under clause (a) of section 144 the Senior Deputy Mayor or the Deputy Mayor or an elected Councillor as the case may be; and(ii)the Commissioner, or when so authorised under clause (a) of section 144, the authorised officer,(b)in the case of the Municipal Fund of a Class 'A' or Class 'B' Municipal Council, -(i)the President, or when so authorised under clause (b) of section 144, the Senior Vice-President or the Vice-President or an elected member, as the case may be; and(ii)the Executive Officer; and(c)in the case of Municipal Fund of a Class 'C' Municipal Council or the Nagar Panchayat, -(i)the President or when so authorised under clause (c) of section 144, the Vice-President or an elected member, as the case may be; and(iii)the Executive Officer,shall satisfy themselves that the sum for which the cheque is drawn or which is specified for payment in the bill, as the case may be, is either, -(i)required for the purpose or work specifically sanctioned by the appropriate authority; or(ii)required for payment referred to, or specified, in section 139 or section 140, as the case may be.
