Section 3(6)(d) in Tamil Nadu Entertainments Tax Act, 1939
(d)a panchayat union council or a panchayat constituted under the Tamil Nadu Panchayats Act, 1958 [(Tamil Nadu Act XXXV of 1958)] [This Act was repealed by Tamil Nadu Panchayats Act, 1994 (Tamil Nadu Act 21 of 1994).].]