The two Bills are tabled to amend the Tamil Nadu Panchayats Act, 1994 and to amend various Acts related to Municipal Corporations and Municipalities in Tamil Nadu. As the term of offices of the special officers are set to end by June 30, the Bill proposed extension of office for special officers till December 31. Explaining the rationale behind the extension of time, the state government said that the move was due to the severity of the second wave of COVID-19 pandemic and the total lockdown imposed in the state.