Section 198A(a) in Tamil Nadu Panchayats Act, 1994
(a)"employee" means a person employed on salary and includes, -(i)a Government servant receiving pay from the revenue of the Central Government or any State Government;(ii)a person in the service of a body, whether incorporated or not, which is owned or controlled by the Central Government or any State Government, where such body operates within the Panchayat Village even though its headquarters may be outside that Panchayat Village; and(iii)a person engaged in any employment by an employer, not covered by sub-clauses (i) and (ii);