Section 126(1) in The Tamil Nadu Town Panchayats, Third Grade Municipalities, Municipalities and Corporations (Elections) Rules, 2006
(1)Every election petition shall be inquired into by the Election Court in accordance with the procedure applicable under the Code of Civil Procedure, 1908 (Central Act V of 1908) to the trial of suits:Provided that it shall only be necessary for the Election Court to make a memorandum of the substance of the evidence of any witness examined by it:Provided further that the Election Court shall have the discretion to refuse for reasons to be recorded in writing to examine any witness or witnesses, if it is of the opinion that the evidence of such witnesses is not material for the decision of the petition or that the party tendering such witness or witnesses is doing so on frivolous grounds or with a view to delaying the proceedings.