Section 122(1)(a) in Tamil Nadu Panchayats Act, 1994
(a)Subject to the control of the Government, the Commissioner of Land Administration may, by notification, make over to a Panchayat Union Council, with its consent, the management and superintendence of any charitable endowment in respect of which powers and duties attached to the Commissioner of Land Administration under the provisions of the Tamil Nadu Endowments and Escheats Regulation, 1817 (Tamil Nadu Regulation VII of 1817); and thereupon all powers and duties attached to the Commissioner of Land Administration in respect thereof shall attach to the Panchayat Union Council as if it had been specially named in the said Regulation, and the Panchayat Union Council shall manage and superintend such endowment.