Section 124C(a) in Tamil Nadu District Municipalities Act, 1920
(a)"employee" means a person employed on salary and includes,-(i)a Government servant receiving pay from the revenue of I he Central Government or any State Government;(ii)a person in the service of a body, whether incorporated or not, which is owned or controlled by the Central Government or any State Government, where, such body operates within the municipal limit even though its headquarters may be outside the municipal limit; and(iii)a person engaged in any employment by any employer not covered by sub-clauses (i) and (ii);
