Section 24(1)(c) in Tamil Nadu Panchayats (Procedure for Conducting Public Auction of Leases and Sales in the Panchayats) Rules, 2001
(c)in case of collection of fees during an annual festival of a temple, lasting for a very short period, when there is no bid at the first auction of a lease or when the lease amount is comparatively low due to collusion or other unhealthy means and the Panchayat does not see reason to accept such a low lease amount.