Section 8(1)(ii) in Tamil Nadu Panchayats (Acquisition and Transfer of Immovable Property) Rules, 2000
(ii)The lease may be granted by the panchayat if the structure is to be constructed of temporary materials such as palmyrah or coconut leaves, bamboo or other matting or gunny cloth or other similar materials or which are of such a nature as to be movable daily, and if the period of lease does not exceed twelve months. A fee shall be levied and collected in advance for every lease.