Section 120(3) in Tamil Nadu Panchayats (Elections) Rules, 1995
(3)If so directed by the State Election Commission, every contesting candidate at an election shall, within thirty days from the date of declaration of the result of the election, lodge with the District Election Officer or any other officer not below the rank of a Panchayat Union Commissioner as specified by the State Election Commission, an account of election expenses which shall be a true copy of the account kept by him or by his election agent under sub-rule (1)
