Section 120(11) in Tamil Nadu Panchayats (Elections) Rules, 1995
(11)The contesting candidate who has been called upon to show cause under sub-rule (10), may within twenty days of the receipt of such notice, submit in respect of the matter a representation in writing to the State Election Commission and shall, at the same time, send to the District Election Officer or the officer specified in sub-rule (3), a copy of his representation together with a complete account of his election expenses if he had not already furnished such an account.