Section 120(2)(a) in Tamil Nadu Panchayats Act, 1994
(a)If the Revenue Divisional Officer is of opinion that a Village Panchayat is not administering properly a forest vested in it under sub-section (1), he may by order, withdraw such forest from the control of the Village Panchayat for such period as may be specified in the order, not exceeding the period, if any, prescribed in this behalf. He may in respect of such forest direct that it be vested in the Panchayat Union Council and be administered by it.