Section 132(5) in The West Bengal Panchayat Act, 1973
(5)Subject to such general control as the Panchayat Samiti may exercise from time to time, all orders and cheques for payments from the Panchayat Samiti Fund [shall be signed by the Executive Officer, or if authorised by the Executive Officer, by the Joint Executive Officer, subject to such order as may be issued by the State Government in this behalf.] [Words substituted for the words 'shall be signed by the Executive Officer,' by W.B. Act 8 of 2003.]
