Section 30(1)(iii) in The Tamil Nadu Town Panchayats, Third Grade Municipalities, Municipalities and Corporations (Elections) Rules, 2006
(iii)if there is no contesting candidate, a report shall be sent to the State Election Commission, State Election Officer and the District Election Officer for starting the election proceedings afresh in all respects as if for a new election. (2) The declaration referred to in Clause (i) of sub-rule (1) above shall be made in Form-27. The Returning Officer shall also cause to be affixed in some conspicuous place in his office, a copy of the declaration.