Section 3(2) in Tamil Nadu Panchayats (Employees Conduct) Rules, 2001
(2)Save as otherwise provided in these rules, no panchayat employee shall except with the previous sanction of the respective panchayat, accept or permits his wife, or any other member of his family to accept from any person any gift:Provided that the sanction of panchayat shall not be necessary for the acceptance of.(a)gifts from a personal friend of a value not exceeding one thousand rupees on special occasions such as weddings, anniversaries, funerals and religious functions when the making or giving or receiving of such gifts is in conformity with the prevailing religious or social customs;(b)gifts from close relations of a value not exceeding five thousand rupees on special occasions, such as weddings, anniversaries, funerals and religious functions when the making or receiving of such gifts is in conformity with the prevailing religious or social customs:Provided that a report shall be made to the respective panchayat if the value of any such gift exceeds rupees one thousand or five thousand, as the case may be, within one month of the acceptance of such "gift".Explanation. - (1) The expression "gift" shall include free transport, boarding, lodging, other service or any other pecuniary advantage when provided by any person other than close relations or personal friend having no official dealings with the panchayat employee. A casual meal, lift or other social hospitality shall not be deemed to be a gift.
