P. K. SAMANTA, J. ( 1 ) PRODHANS of four Gram Panchayets which are part of a Panchayet Samity of Murari Block-I have challenged the authority and/or power of the sold Panchayet Samity to implement developmental work within the areas of their respective Gram Panchayets. ( 2 ) EVIDENTLY the execution of the work relates to different schemes namely Jawahar Rozgar Yojana Minimum Wages Scheme, Indira Abasan Yojana, Social Forestry and Employment Assurance Scheme. ( 3 ) IT is not disputed by the petitioners that the schemes which were undertaken by the Respondent/murari Block -I Panchayat Samity for execution are either Centrally Sponsored Scheme or Schemes on resource sharing basis between the Central Government and the State Government or wholly State Sponsored Scheme. In other words neither of the schemes taken up for implementation by the said Respondent, Panchayat Samity is based upon the funds and/or resources of the Gram Panchayat concerned. ( 4 ) THE challenge thrown by the petitioners is based upon subsection (2) of section 109 of the West Bengal Panchayat Act, 1973 (hereinafter called as the said Act ). The grievance of the writ petitioners i. e. , the Prodhans of four constituent Gram Panchayats of the Respondent/panchayat Saintly is that the said Panchayat Samity has taken up the work for implementation of the aforesaid schemes over their respective areas of Gram Panchayats concerned even though there was no general consensus by their respective Gram Panchayats that such implementation of the said schemes are beyond their capacity nor any resolution to that effect was taken by the body of their respective Gram Panchayats. Therefore, it has been alleged in this writ petition that the Respondent/panchayat Samity in taking up the work related to the schemes mentioned above in the respective areas of the Gram Panchayats of the petitioners has acted beyond its competence and further in gross violations of the provisions of sub section (2) of section 109 of the said Act. ( 5 ) QUESTION therefore falls for consideration is whether or not a Panchayat Samity is entitled to take up work of any such scheme in the area of a Gram Panchayat unless the Gram Panchayat concerned forms an opinion and/or passes resolution that implementation of such scheme or schemes is beyond its capacity. ( 5 ) QUESTION therefore falls for consideration is whether or not a Panchayat Samity is entitled to take up work of any such scheme in the area of a Gram Panchayat unless the Gram Panchayat concerned forms an opinion and/or passes resolution that implementation of such scheme or schemes is beyond its capacity. ( 6 ) TO appreciate the respective contentions of the parties in this regard it is necessary to refer to section 109 of the said Act and its, amendment by West Bengal Panchayat (Amendment) Act, 1994. 109 (1) A Panchayat Samity shall have power to: (a) (i) Undertaking schemes or adopt measures, including the giving of financial assistance relating to the development of agriculture, livestock, cottage industries, co-operative movement. rural credit, water-supply, irrigation, public health and sanitation including establishment of dispensaries and hospitals, communication, primary and adult education including welfare of students, social welfare and other objects of general public utility; (ii) undertake execution of any scheme, performance of any act, or management of any institution or organisation entrusted to it by the State Government or any other authority; (iii) manage or maintain any work of public utility or any institution vested in it or under its control and management: (iv) make grants in aid crony school, public institution or public welfare organisation within the Block: (b) make grant to the Zila Parishad (or Mahakuma Parishad or Council) or Gram Panchayats: (c) contribute with the approval of the State Government such sum or sums as it may decide, towards the cost of water-supply or anti-epidemic measures undertaken by municipality within the Block: (d) adopt measures for the relief of distress: (e) co-ordinate and integrate the development plans and schemes prepared by Gram Panchayats in the Blocks, if and when necessary; (i) examine and sanction the budget estimates of Gram Panchayats in the Block: (2) Notwithstanding anything in sub-section (1), a Panchayat Samity shall not undertake or execute any scheme confined to an area over which a Gram Panchayat has jurisdiction unless the Gram Panchayat is of opinion that the implementation of such a scheme is beyond its competence financially or otherwise and passes a resolution to the effect. In the latter case the Panchayat Samity may execute the scheme itself or entrust its execution to the Gram Panchayat and give such assistance as may be required; provided that a Panchayat Samity may undertake or execute any scheme referred to in sub section (ii) of Clause (a) of sub-section (1) confined to an area over which a Gram Panchayat has jurisdiction. (3) A Panchayat Samity, may undertake or execute any scheme if it extends to more than one Gram. ( 7 ) AMENDMENT of section 109 by Amendment Act of 1994 :- In section 109 of the Principal Act, in sub-section (1) - (1) for the words "a Panchayat Samity shall have power to-" the following words, figure and brackets shall be substituted "a Panchayat Samity shall function as a unit of self-government and in order to achieve economic development and secure social justice for all, shall prepare- (i) a development plan for the five-year term of the office of the members, and (ii) an annual plan for each year by the month of January of the preceding year, in furtherance of its objective of development of the community as a whole and socio-economic upliftment of the individual members of the community and, without prejudice to the generality of the above provisions, shall have power to-"; (2) in clause (a), for sub-clause (i), the following sub-clause shall be substituted:-" (i) undertake schemes or adopt measures, including the giving of financial assistance, relating to the development of agriculture, fisheries, live-stock, Khadi cottage and small-scale industries, co-operative movement, rural credit, water-supply, irrigation and minor irrigation including water management and watershed development, public health and sanitation including establishment and maintenance of dispensaries and hospitals, communication, primary and secondary education, adults and non-formal education, welfare of students, social forestry and farm forestry including fuel and fodder, rural electrification including distributing, non-conventional energy source, women and child development, social welfare and other objects of general public utility;" (3) Clause (f) shall be omitted, sub section (2) and sub section (3) of section 109 of the said Act have not been amended by the West Bengal Panchayat (Amendment) Act, 1994. ( 8 ) UPON reference to the aforesaid sub-section (2) of section 109 of the said Act Mr. ( 8 ) UPON reference to the aforesaid sub-section (2) of section 109 of the said Act Mr. Milon Bhattacharya, learned advocate for the petitioners contended that in pursuance to the sold provisions, concerned Gram Panchayats of the petitioners did never from an opinion that implementation of such schemes were beyond their capacity nor did it resolve as such in its meetings of the body of the concerned Gram Panchayats. Therefore without any opinion of the Gram Panchayat concerned to that effect and consequently without any resolution thereof by the concerned Gram panchayat no execution of work of the schemes as aforesaid can be taken up the respondent/panchayat Samity. In other words, Mr. Bhattacharya contended that the Panchayat Samity can take up the execution of the work of the said schemes within the area of the Gram Panchayat only when the Gram Panchayat concerned forms an opinion that such execution is beyond its capacity and thereby the body of the Gram Panchayat takes resolution to that effect. Unless such conditions precedent are fulfilled Panchayat Samity has no authority or power to take up the work for execution of the said schemes within the areas of the Gram Panchayats. ( 9 ) MR. Biman Bose, learned advocate appearing on behalf of the Respondent No. 6 contested the aforesaid contentions of the petitioners upon reference to the amendment made in sub-section (1) of section 109 of the said Act by Amendment Act of 1994 as aforesaid and also upon reference to the proviso to sub-section (2) of section 109 which of course stood unamended by the aforesaid Amendment Act. ( 10 ) HIS first and foremost contention is that by such amendment in sub-section (1) of section 109 of the said Act wide powers have been conferred upon the Panchayat Samity so that it can function as a unit of self government in furtherance of its object of development of the community as a whole and for socio-economic upliftment of the individual members of the community, accordingly. In exercise of the powers under the amended provisions of section 109 a Panchayat Samity is absolutely within its power to execute work of any scheme mentioned in sub section (1) of section 109 of the said Act within the areas of its constituent Gram Panchayats without any reference to such Gram Panchayats. In exercise of the powers under the amended provisions of section 109 a Panchayat Samity is absolutely within its power to execute work of any scheme mentioned in sub section (1) of section 109 of the said Act within the areas of its constituent Gram Panchayats without any reference to such Gram Panchayats. ( 11 ) THE schemes are undisputedly either centrally sponsored or Centre State Sponsored and in furtherance of its objective of development of the community as a whole and socio-economic upliftment of the individual members of the community in general and therefore Mr. Bose submitted that the Panchayat Samity as a unit of self-government over its area of jurisdiction comprising several Gram Panchayats is absolutely empowered to execute work for implementation of the said schemes. It is worthwhile to mention herein that it has not been contended by the petitioners that the schemes involved in this case are outside the scope of sub-clause (i) of clause (a) of sub-section (1) of section 109 of the said Act even after amendment. In such circumstances it cannot be denied that the respondent/panchayat Samity in general has the power to execute the schemes as aforesaid. ( 12 ) MR. Bose then placed his reliance upon proviso to sub-section (2) of section 109 of the said Act and contended that if a scheme is entrusted to a Panchayat Samity by the State Government and/or other authority then the execution of work of such scheme is absolutely within the competence of the Panchayat Samity and it is absolutely entitled to implement the work of execution of such scheme within the areas of its constituent Gram Panchayats without any reference to it. ( 13 ) HOWEVER, on the issue relating to the consent of the concerned Gram Panchayats in whose areas the schemes were sought to be executed, Mr. Base produced the resolution book of the Panchayat Samity before this court to show that the writ petitioners being the Pradhans of the constituent Gram Panchayats of the Panchayat Samity and as the constituent members thereof had put their signatures in the resolution for taking up the execution work of the aforesaid schemes by the Panchayat Samity. Mr. Base produced the resolution book of the Panchayat Samity before this court to show that the writ petitioners being the Pradhans of the constituent Gram Panchayats of the Panchayat Samity and as the constituent members thereof had put their signatures in the resolution for taking up the execution work of the aforesaid schemes by the Panchayat Samity. Mr. Base therefore contended that such resolutions being in accordance with the provisions of section 94 read with section 106 of the said Act, the executions of the schemes as aforesaid by the Panchayat Samity are absolutely in accordance with law and furthermore the allegations of the petitioners that such executions of the work relating to the schemes as aforesaid were taken up by the Panchayat Samity without the knowledge and consent of the Gram Panchayats are baseless. ( 14 ) IN reply Mr. Bhattacharjee contended that sub-section (2) creates a general bar upon the Panchayat Samity to execute work of any scheme in the area of a Gram Panchayat but proviso to sub-section (2) of section 109 is an exception to the said general bar which empowers the Panchayat Samity to execute work only in relation to schemes enumerated in Clause (a) (ii) under sub-section (1) of section 109 of the said Act, According to Mr. Bhattacharjee schemes mentioned therein are related to the management and Control of any institution or organisation and such schemes are sponsored schemes of the State Government and/or other authority for the purpose of management and control of any institution or organisation. Secondly Mr. Bhattacharjee contended that even if it is held that the said proviso does not relate to the schemes of the Governments in connection with the management of an institution or organisation then again the word 'may' in the proviso to the sub-section (2) of section 109 of the said Act does not mean must or in otherwords the use of word 'may' in the said proviso does not make that provision mandatory, ( 15 ) MR. Bhattacharya also contested the aforesaid submissions of Mr. Bose by contending that participation of the Pradhans in the meeting of the Panchayat Samity and Putting their signatures in the minutes of the resolution of the Panchayat Samity do not satisfy the requirements of the Statue of forming an opinion in this regard and taking resolution thereof by the Gram Panchayats. Bhattacharya also contested the aforesaid submissions of Mr. Bose by contending that participation of the Pradhans in the meeting of the Panchayat Samity and Putting their signatures in the minutes of the resolution of the Panchayat Samity do not satisfy the requirements of the Statue of forming an opinion in this regard and taking resolution thereof by the Gram Panchayats. He further contended that without any opinion and resolution by the body of Gram Panchayat, in that behalf, Pradhan alone of a Gram Panchayat cannot signify the opinion and consent of the body of a Gram Panchayat. Therefore Mr. Bhattacharyee rests his arguments again on his original contentions that the Panchayat Samity cannot undertake execution of any scheme in the area of a Gram Panchayat unless the Gram Panchayat forms an opinion and passes a resolution signifying its inability to execute the scheme. ( 16 ) SUB-SECTION (1) of section 109 empowers in general the Panchayat Samity to undertake schemes, adopt measures as a unit of self-Government in respect of various matters mentioned therein without any Impediment. Notwithstanding the said general power of the Panchayat Samity, sub-section (2) of section 109 empowers the Panchayat Samity to undertake or execute any scheme confined exclusively to an area of a Gram Panchayat only when the Gram Panchayat by resolution signifies its inability to implement any scheme. ( 17 ) PROVISO to said-sub-section (2) makes an exception to the situation under sub-section (2) of section 109 and expowers the Panchayat Samity to undertake and execute the schemes referred to in sub-clause (ii) of Clause (a) of sub-section (1) which are confined to an area over which a Gram Panchayat has jurisdiction without the consent of the Gram Panchayat concerned. ( 18 ) SUB-CLAUSE (ii) of Clause (a) of sub-section (1) of section 109 relates to execution of any scheme, performance of any act or management of any institution or organisation entrusted to the Panchayat Samity by the State Government or any other authority. First two phrases of sub-clause (ii) as aforesaid namely "execution of any scheme" and "performance of any Act" also comprehend functions which are not separable from management of any institution or organisation. Further remaining part of said sub-clause (ii) specifically provides for management by a Panchayat Samity any institution or organisation entrusted to it by the State Government of any other authority. Further remaining part of said sub-clause (ii) specifically provides for management by a Panchayat Samity any institution or organisation entrusted to it by the State Government of any other authority. Therefore the said first two phrases have not been inserted further to exemplify management of any institution or organisation. It is more so because legislature does not use words unnecessarily. ( 19 ) THAT again aforesaid two phrases namely "execution of any scheme" and "performance of any Act" encompass in general everything as enumerated in sub-clause (i) of Clause (a) of sub-section (1) of section 109. Therefore execution of any scheme and performance of any act, which includes everything as aforesaid, confined to an area of a Gram Panchayat, by a Panchayat Samity was though restricted in the absence of consent by the concerned Gram Panchayat by sub-section (2) cannot be said to have been simultaneously permitted by proviso to said sub-section (2 ). ( 20 ) THEREFORE, the proviso to sub-section (2) of section 109 can be appropriately read with the qualification that execution of any scheme or performance of any actor management of any institution or organisation which has been exclusively entrusted to the Panchayat Samity by the State Government and/or any other authority can be implemented, performed and carried out by the Panchayat Samity even though the same is confined to an area of a Gram Panchayat Because such work has been entrusted to the Panchayat Samity either by the State Government or by any other authority. Qualifying factor is the nature of the scheme but not the area of operation of the scheme. In other words, each phrase in sub-clause (ii) of Clause (a) of section 109 namely "undertake execution of any scheme; performance of any act," "management of an institution or organisation" is disjunctive and each of it is qualified being entrusted exclusively to the Panchayat Samity by the State Government or any other authority. This interpretation is obvious for the purpose of harmonious construction of the said provision. I therefore, do not accept the contention of Mr. Bhattacharjee that sub-clause (ii) of Clause (a) of section 109 (1) of the said Act deals with the execution of any scheme and performance of any act related only to the management of an institution or organisation entrusted to the Panchayat Samity by the State Government or any other authority. I therefore, do not accept the contention of Mr. Bhattacharjee that sub-clause (ii) of Clause (a) of section 109 (1) of the said Act deals with the execution of any scheme and performance of any act related only to the management of an institution or organisation entrusted to the Panchayat Samity by the State Government or any other authority. ( 21 ) NOW again sub-section (3) of section 109 of the said Act empowers a Panchayat Samity to undertake and execute all or any scheme extending over an area more than one Gram Panchayat, whereas sub-section (2) restricts execution of any scheme confined to an area of a Gram Panchayat by a Panchayat Samity. ( 22 ) THUS the schemes covering areas more that one Gram Panchayat are to be undertaken by a Panchayat Samity without any reference to the Gram Panchayats over the areas of which the work will be executed in implementation of such schemes. ( 23 ) SO upon reading section 109 as a whole it is clear that for the purpose of execution of any scheme by a Panchayat Samity qualifying factor is the nature of the scheme. If the scheme itself is confined only to an area of a Gram Panchayat, then notwithstanding anything in subsection (1), Panchayat Samity will not execute the same unless the Gram Panchayat in whose area the scheme is confined passes resolution signifying its inability to implement. Only exception to this is in relation to a scheme, Act, Management of an institution or organisation, though confined to an area of a Gram Panchayat only, but entrusted to a Panchayat Samity exclusively fruits implementation by the State Government or any other authority. But if the scheme itself by its nature extendable to the areas of two or more Gram Panchayats then the scheme will be implemented by a Panchayat Samity without reference to the Gram Panchayats over the areas of which the work will be executed in implementation or such scheme. ( 24 ) IN view of interpretation as above the contention Mr. Bhattacharjee, that the word 'may' in proviso to sub-section (2) of section 109 of the said Act does not imply a mandate upon the Panchayat Samity is of no significance. ( 24 ) IN view of interpretation as above the contention Mr. Bhattacharjee, that the word 'may' in proviso to sub-section (2) of section 109 of the said Act does not imply a mandate upon the Panchayat Samity is of no significance. On the other hand, word 'may' in the aforesaid provision means "must" because the schemes entrusted exclusively to a Panchayat Samity must necessary be implemented by the Panchayat Samity whom it was entrusted and not by other. ( 25 ) IN this case the schemes as aforesaid undisputedly extend to more than one Gram Panchayat and therefore the concerned respondent/ Panchayat Samity is absolutely entitled to implement the same and to execute the work in implementation of such schemes in the areas of the Gram Panchayats of the petitioners. Thus the contention on behalf of the petitioners fail. The writ petition is accordingly dismissed. Petition dismissed