Section 8(2)(e) in Tamil Nadu Panchayats (Preparation of Plans and Estimates for Works and Mode and Conditions of Contracts) Rules, 1998
(e)In the case of any work other than those referred to in clauses (a), (b), (c) and (d), the work may be entrusted to a Labour Contract Co-operative Society functioning in the panchayat development block at the rates not exceeding estimate rates;