The West Bengal Panchayat Act, 1973 - MGNREGA Jalpaiguri, Home

(3) Every Gram Panchayat shall have the power to spend such sums as it thinks
fit for carrying out the purposes of this Act.
(4) The Gram Panchayat Fund shall be vested in the Gram Panchayat and the
balance to the credit of the Fund shall be kept in such custody as the State
Government may, from time to time, direct.
(5) In accordance with the powers and functions conferred on the Pradhan under
the Act and the rules made thereunder and subject to such general control as the
Gram Panchayat may exercise from time to time, all orders for payment from the
Gram Panchayat Fund shall be signed by the Pradhan, or in his absence, by the
Upa-Pradhan and in pursuance of such orders of payment, cheque or cheques
shall be signed jointly by Pradhan, or in his absence, by the Upa-Pradhan and by
the Executive Assistant of the Gram Panchayat:
Provided that the Executive Assistant shall be responsible for writing the cheques
for signature under the direction of the Pradhan subject to the resolution of the
Gram Panchayat:
Provided further that if the post of the Executive Assistant in a Gram Panchayat
falls temporarily vacant by reason of leave, transfer, resignation or otherwise, the
State Government may, by general or special order made in this behalf,
empower any employee of the Gram Panchayat to perform, subject to such
conditions as may be specified in the order, the functions of the Executive
Assistant under this section.
Explanation.—In this section,—
(a) absence of the Pradhan shall be deemed to occur when the office of
the Pradhan falls vacant or the Pradhan is temporarily unable to act within
the concept and meaning of sub-section (4) of section 9,
(b) "Executive Assistant" of a Gram Panchayat means an employee
appointed as such by a Gram Panchayat under section 36 in terms of
such rules as the State Government may make in this behalf and shall
also include any other employee of the Gram Panchayat empowered to
perform the functions of the Executive Assistant.
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