Section 67(1) in Tamil Nadu Panchayats (Elections) Rules, 1995
(1)(a)In the case of election of members of District Panchayat or Panchayat Union Council, after the Returning Officer has completed the scrutiny and counting of votes, he shall declare the contesting candidate to whom the largest number of valid votes have been given as elected and complete and certify the return in Form 23 and send the signed copy thereof to the District Election Officer and the State Election Commission.(b)The Returning Officer shall also forthwith cause to be affixed a copy of the declaration referred to in clause (a) in his office and in the office of the District Panchayat, or the Panchayat Union, as the case may be.(c)If there is an equality of votes between two or more contesting candidates, and the addition of one vote will entitle any of these candidates to be declared elected, the Returning Officer shall decide between these candidates by lot and the candidate on whom the lot falls shall be deemed to have received an additional vote. The Returning Officer shall, then, declare the result accordingly.(d)Any contesting candidate or his election agent or his counting agent, on application, be permitted to take a copy or an extract from the statement in Form 22.
