Section 116(9) in The Tamil Nadu Town Panchayats, Third Grade Municipalities, Municipalities and Corporations (Elections) Rules, 2006
(9)As soon as possible, after the receipt of the report referred to in sub-rule (7), the State Election Commission shall consider the same and decide whether any contesting candidate has failed to lodge the account of election expenses within the time and the manner required by these rules or orders issued thereunder.
