(3)Notwithstanding anything contained in sub-sections (1) and (2), the Government in the case of Panchayat Union Councils and District Panchayats and the Inspector in the case of Village Panchayats shall have power to fix or alter the number, designations and grades of, and the salaries, fees and allowances payable to the officers and servants of any Village Panchayat or Panchayat Union Council or the District Panchayat or any class of such officers and servants and it shall not be open to the Village Panchayat or Panchayat Union Council or the District Panchayat to vary the number, designations, grades, salaries, fees or allowances as so fixed or altered except with the previous sanction of the Government in the case of Panchayat Union Councils and District Panchayats and of the Inspector in the case of Village Panchayats:[Provided that the Inspector shall observe any guidelines issued by the Government in this regard.] [Proviso added by Tamil Nadu Panchayats (Third Amendment) Act, 1998 (Tamil Nadu Act 28 of 1998).]
