Section 3(2)(v) in Tamil Nadu Panchayats (Procedure for Conducting Public Auction of Leases and Sales in the Panchayats) Rules, 2001
(v)usufructs of trees on the Panchayat roads, topes and on roads belonging to the Highways and Rural Works Department. Trees on Public Works Department lands over which the Panchayats has been given control and other Panchayat properties;