Section 3(1) in Tamil Nadu Panchayats (Preparation of Plans and Estimates for Works and Mode and Conditions of Contracts) Rules, 1998
(1)Estimates in respect of village panchayats or panchayat unions or district panchayats works, whether original or maintenance works costing up to rupees fifty thousand, shall be prepared by the panchayat union overseer of the respective panchayat union and got technically sanctioned by the Block Engineer or Assistant Engineer (Rural Development) of the respective panchayat union.
