Section 131(2) in The Tamil Nadu Town Panchayats, Third Grade Municipalities, Municipalities and Corporations (Elections) Rules, 2006
(2)fixing the total amount of costs payable and specifying the persons by and to whom the, costs shall be paid:Provided that a person who is not a party to the petition shall not be named in the order under sub-clause (b) of sub-rule (1) unless-(a)he has been given notice to appear before the Election Court and to show cause why he should not be so named;(b)if he appears in pursuance of the notice, he has been given an opportunity-(i)of cross examining any witness who has already been examined by the Election Court and has given evidence against him;(ii)of calling evidence in his defence; and(iii)of being heard.
