then Secretary Paraman has accepted his guilt and gave an affidavit and statement on 14.12.2012, that he is fully responsible for the shortcomings and misappropriation of funds and also indemnified the President and Vice President of the Village Panchayat to the claim of the Government. Similarly, he also gave a statement before the Assistant project Officer, Theni, that he was also ready to pay another sum of Rs.3,00,000/- which was misappropriated by him. After the said communication from the individual, the respondent herein initiated proceedings under Section 205 (1) (a) of Tamil Nadu Panchayat Act, seeking explanation from the Village President, the petitioner herein. After the said show cause notice, the respondent herein has taken over the cheque drawing power of the petitioner and also handed over the same to Block Development Officer of Aundipatti. After receipt of the said show cause notice, the petitioner gave a detailed representation, wherein he denied that the amounts were misappropriated by the Village Panchayat. After the explanation dated 12.07.2012, the Tahsildar, Aundipatti conducted a meeting under Section 205 of the Tamil Nadu Panchayat Act, to record the statement and views of the Village Panchayat wherein all the Councillors have unanimously resolved that the Village Panchayat is not responsible for the shortage and that only the Exsecretary Paraman is responsible and the petitioner as well as the other Councillors are no way connected with the same. In the mean time, the said Paraman was subjected to departmental proceedings and a charge memo was issued by the respondent wherein specific charge was made against him and an Enquiry Officer was also appointed in the cadre of Assistant Director and he has given a detailed report about the enquiry conducted in the disciplinary proceedings against the said Paraman and finally, the said Paraman was dismissed from service on 06.05.2014. While so, when the entire findings of the respondent and conclusions are definitely against the previous Secretary Paraman, the respondent issued the impugned order in Na.Ka.No.21020/2012/Q4 dated 10.08.2015, wherein the respondent wanted to invoke power under Section 205 of the Tamil Nadu Panchayat Act, holding that the petitioner is also responsible for the misappropriation. Challenging the impugned order dated 10.08.2015, the present writ petition has been filed.