Section 5(1) in Tamil Nadu Panchayats (Elections) Rules, 1995
(1)The preparation of electoral roll and the conduct of all elections to the panchayats at all levels shall be held under the superintendence and control of the State Election Commission and, for this purpose, it shall have power to give such directions as it may deem necessary to the District Collector or any officer or servant of the Government/local bodies/Government undertakings/co-operative institutions, so as to ensure efficient conduct of the elections.
