Section 25 in Tamil Nadu Town Panchayats (Establishment) Rules, 1988
25. Statement of permanent post to be furnished by the executive authority. - The executive authority shall, early in April in each year prepare a detailed statement of all permanent posts under the Town Panchayat existing on the 1st April of every year and forward it to the auditor appointed under section 141 of the Tamil Nadu Panchayats Act, 1958, not later than the 15th April.
