Section 10 in The Tamil Nadu Town Panchayats, Third Grade Municipalities, Municipalities and Corporations (Elections) Rules, 2006
10. Observers.
(1)The State Election Commission may nominate an Observer who shall be an officer of the Government to watch the conduct of election or elections in a Town Panchayat or Third Grade Municipality or Municipality or Corporation or a part or a group thereof within a Revenue Division or a part of Revenue Division or a group of Revenue Divisions or a District and to perform such other functions as may be entrusted to him by the State. Election Commission.(2)The Observer nominated under sub-rule (1) shall have the power to direct the Returning Officer appointed for the conduct of the election for which he has been nominated, to stop the counting of votes, at any time before the declaration of the result or not to declare the result, if in the opinion of the Observer booth capturing has taken place at a large number of polling stations or at places fixed for the poll or counting of votes or any ballot papers or electronic voting machines used at a polling station or at a place fixed for the poll are unlawfully taken out of the custody of the Presiding Officer or the Returning Officer or if at any time before the counting of the votes is completed, ballot papers or electronic voting machines used at a polling station are unlawfully taken out of the custody of the Returning Officer or are.accidentally or intentionally destroyed or lost or damaged or tampered with to such an extent that the result of the poll at that polling station or place cannot be ascertained.(3)Where an Observer has directed the Returning Officer under this rule to stop counting of votes or not to declare the result, the Observer shall forthwith report the matter to the District Election Officer, State Election Officer and the State Election Commission and thereupon the State Election Commission or the State Election Officer, as the case may be, shall, after taking all material circumstances into account, issue appropriate direction under rule 55 or under rule 80.Explanation. - For the purposes of sub-rule (2) and sub-rule (3), "Observer" shall include any officer of the State Election Commission as has been assigned under this rule the duty of watching the conduct of election or elections in a Town Panchayat or Third Grade Municipality or Municipality or Corporation or a part or a group thereof within a Revenue Division or a part of Revenue Division or a group of Revenue Divisions or a District by the State Election Commission.
