Section 32(3)(a) in Tamil Nadu Panchayats (Elections) Rules, 1995
(a)if the number of contesting candidates is equal to the number of seats to be filled, the Returning Officer shall cause a copy of the list of contesting candidates in Form 9 to be affixed in his office and after such affixation, declare all such candidates to be [duly elected] [Substituted by G. O. Ms. No. 175, Rural Development (PE), dated the 28th August 1997.] to fill-up those seats;