Section 8 in Tamil Nadu Village Panchayats (Receipts and Expenditure and Maintenance of the Accounts of Village Panchayats) Rules, 2000
8. Sale proceeds of tools and plants, sweepings, old stores materials.
- The orders of the village panchayat shall be taken for the disposal of old and unserviceable tools and plants, stores and materials, sweepings, wind fallen and withered trees and usufruct of avenue trees over which the village panchayat has control or ownership and they shall be sold in public auction unless otherwise ordered by the village panchayat, for specific reasons to be recorded. The sales shall be subject to confirmation by the village panchayat. The receipts from all such sales shall be shown in the register of taxes and miscellaneous items collection register.
