The alienation of any property whether by way of lease, acquisition or sale have been totally restricted, which can only be done with the prior approval of the Parishads. The Parishads are authorized to collect local rates, tolls and fees on certain matters including on land, transport, cattle, entertainment etc. Any act or omission in violation of the Parishads' functions is criminal offence. The Parishads are statutory bodies having perpetual succession and common seals. Wagachara Tea Estate Ltd vs Md Abu Taher, 69 DLR (AD) 381.