Section 130(3) in Karnataka Panchayat Raj Act, 1993
(3)The provisions of sections 26, 27, 28, 29, 30, 31, [31A, 31B] [Inserted by Act 29 of 1997 w.e.f. 20.10.1997.], 32, 33, 34, 35, 36, 37, 38, 39, and 40 shall apply in respect of elections to Taluk Panchayat as they apply to elections to Grama Panchayats.