(2)Payment of any such due by the Board exceeding one hundred rupees in amount shall be made by means of a cheque, and not in any other way.[118. Signature of orders and cheques]. - (1) All orders for making any deposit, investment, withdrawal or disposal under section 116, and all cheques referred to in section 117, for any amount not exceeding rupees four lakhs shall be signed -(a)by the Financial Adviser and Chief Accounts Officer and the Personal Officer of the Board, or(b)in event of illness or for occasional absence from Calcutta of the Financial Adviser and Chief Accounts Officer or the Personnel Officer, by the Personnel Officer or the Financial Adviser and Chief Accounts Officer, as the case may be and by the Secretary to the Board.
