Section 3(1)(a) in The Chennai Corporation Servants Conduct Rules, 1968
(a)gift from a person other than a person (friend or relative) of a value not exceeding Rs. 50 (Rupees fifty only) or 1 /4th (one-fourth) of the monthly emoluments of the Corporation servant concerned, whichever is less, on occasions other than those covered by sub-clause (b);