Tamil Nadu Panchayats (Norms For Classification of Village Panchayat) Rules, 1999
Published vide Notification No. G. O. Ms. No. 62, Rural Development (C-4), dated the 31st March 1999 - No. SRO. A-25(a-2)/99
(a) such a village panchayat is converted as such from town panchayat; or
(b) the annual income of such village panchayat exceeds four lakhs rupees; or
(c) the population of such village panchayat exceeds fifteen thousand.(2) A village panchayat which does not fulfil the norms specified in sub-rule (1) shall be classified as Grade II village panchayat. (3) Where the position of a village panchayat classified under sub-rule (1) or (2) is changed subsequently, such village panchayat shall be reclassified, from time to time, according to its position specified in the said sub-rules. Explanation. - For the purpose of these rules, annual income of village panchayat means the average income of three years [preceding] the financial year in which the notification is to be issued. The annual income shall not include the receipt of loan, time-barred deposit and non-statutory and development grant allotted to the village panchayat concerned.
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