Section 38(2) in Tamil Nadu Village Panchayats (Receipts and Expenditure and Maintenance of the Accounts of Village Panchayats) Rules, 2000
(2)A sanction for any fresh charge which has not been acted on for a year shall be held to have lapse unless it is specifically renewed:Provided that this sub-rule shall not apply to a expenditure on works which shall be governed by the provisions laid down in sub-rule (3).
