Section 67(2) in Tamil Nadu Panchayats (Elections) Rules, 1995
(2)(a)In the case of election of President of Village Panchayat, after the Returning Officer has completed the scrutiny and counting of votes, he shall declare the contesting candidate to whom the largest number of valid votes have been given and complete and certify the return in Form 23 and send the signed copy thereof to the District Election Officer and the State Election Commission.(b)The Returning Officer shall also forthwith cause the said Form to be affixed in his office, and in the office of the Village Panchayat and one or more conspicuous places in the Village Panchayat.(c)If there is an equality of votes between two or more contesting candidates, the Returning Officer should follow the procedure laid down in clause (c) of sub-rule (1).(d)Any contesting candidates or his election agent or his counting Agent, on application be permitted to take a copy or an extract from the statement in Form 22.
