Section 3(2)(c) in Tamil Nadu Panchayats (Licencing of Hoardings and Levy and Collection of Advertisement Tax) Rules, 2009
(c)a no objection certificate from the owner of the land where the hoarding is to be erected in a private land or a no objection certificate from the competent officer of the State or Central Government Department concerned, if the hoarding is to be erected on the land of State or Central Government or a no objection certificate from the Executive Authority concerned if the hoarding is to be erected on lands of a village panchayat;