Section 3 in Tamil Nadu Panchayats (Employees Conduct) Rules, 2001
3. Gifts.
(1)A panchayat employee shall avoid accepting lavish hospitality or frequent hospitality from any individual having official dealings with him or from industrial or commercial firms, organisation, etc.(2)Save as otherwise provided in these rules, no panchayat employee shall except with the previous sanction of the respective panchayat, accept or permits his wife, or any other member of his family to accept from any person any gift:Provided that the sanction of panchayat shall not be necessary for the acceptance of.(a)gifts from a personal friend of a value not exceeding one thousand rupees on special occasions such as weddings, anniversaries, funerals and religious functions when the making or giving or receiving of such gifts is in conformity with the prevailing religious or social customs;(b)gifts from close relations of a value not exceeding five thousand rupees on special occasions, such as weddings, anniversaries, funerals and religious functions when the making or receiving of such gifts is in conformity with the prevailing religious or social customs:Provided that a report shall be made to the respective panchayat if the value of any such gift exceeds rupees one thousand or five thousand, as the case may be, within one month of the acceptance of such "gift".Explanation. - (1) The expression "gift" shall include free transport, boarding, lodging, other service or any other pecuniary advantage when provided by any person other than close relations or personal friend having no official dealings with the panchayat employee. A casual meal, lift or other social hospitality shall not be deemed to be a gift.(2)If any question arises as to whether any gift is one which can be accepted without the permission of the panchayat employee is in any doubt whether a gift offered to him one which can be accepted without the permission of the panchayat, a reference shall be made to the panchayat by such panchayat employee and the decision of the panchayat thereon shall be final.(3)No panchayat employee shall enter into any transaction with any private person or firm or company engaged in any business or profession, for the purchase of costly second hand goods such as vehicles for conveyance, furniture and electrical domestic appliances at a favourable price, which may tend to result in favouritism or patronage being shown to the panchayat employee or which may render such panchayat employee under an obligation to such private person or firm or company and which may be construed as a subtle form of corruption.Explanation. - Nothing in this sub-rule shall prevent any panchayat employee from entering into any transaction with any person or firm or company for the purchase of second hand articles at the normal or prevailing market rate of such second hand article.
