Section 353(1) in The Gujarat Provincial Municipal Corporations Act, 1949
(1)No payment shall be made by the bank aforesaid out of the Transport Fund except on a cheque signed by two persons in the manner specified below, namely:-(a)by the Commissioner or by the Transport Manager or in the absence of both, by a municipal officer whose name appears in a list of officers authorised to sign cheques approved by the Transport Committee;(b)by a municipal officer whose name appears in the said list, other than an officer who may have signed the cheque under clause (a).