Section 131(1) in The Tamil Nadu Town Panchayats, Third Grade Municipalities, Municipalities and Corporations (Elections) Rules, 2006
(1)where any charge is made in the petition, of any corrupt practice having been committed at the election, recording-(a)a finding whether any corrupt practice has or has not been proved to have been committed at the election and the nature of that corrupt practice; and(b)the names of all persons, if any, who have been proved at the trial to have been guilty of any corrupt practice and the nature of that practice; and
