Section 144(4) in The West Bengal Panchayat Act, 1973
(4)The prescribed authority shall pass a reasoned order and either allow such person to withdraw in writing the letter of resignation instantly or accept the resignation tendered with immediate effect:Provided that if such person does not appear in the hearing without any form of communication to the prescribed authority, the letter of resignation tendered by him shall be treated as wilful resignation and the prescribed authority shall accept it forthwith.
