Section 3P(1) in Tamil Nadu District Municipalities Act, 1920
(1)The Governor-(a)may, having regard to the revenue generated for local administration, the percentage of employment in non-agricultural activities, the economic importance or such other factors as he deems fit, by notification, classify and declare every local area comprising a revenue village or villages or any portion of a revenue village or contiguous portions of two or more revenue villages and having a population estimated at less than thirty thousand as a panchayat town for the purposes of this Act; and(b)shall, by notification, specify the name of such panchayat town.
