Section 18 in Tamil Nadu Panchayats (Preparation and Submission of Administration Reports of Panchayat Union Councils and District Panchayats) Rules, 1999
18. Fairs and festivals. - Notified fairs and festivals controlled by the panchayat union, dates of such festivals, estimated number of persons visiting the festivals, special arrangements made for the health and comfort of such persons, the expenditure incurred for such arrangements and the receipt by way of auction-ery and issuing licences to shops in the fair and other receipts.
