Section 120(13) in Tamil Nadu Panchayats (Elections) Rules, 1995
(13)If, after considering the representation submitted by the candidate and the comments made by the District Election Officer or the officer specified in sub-rule (3) and after such inquiry as it thinks fit, the State Election Commission is satisfied that the candidate has no good reason or justification for the failure to lodge his account within the time and in the manner required by these rules or orders issued thereunder, it shall, by order declare him to be disqualified under sub-section (4) of section 37 of the Act for being chosen as, and for being a member of President, as the case may be, for a period of three years from the date of the order and cause the order to be published in the Tamil Nadu Government Gazette.
