Section 22(1) in Tamil Nadu Panchayats (Elections) Rules, 1995
(1)If there is any change in the jurisdiction of a Panchayat and/or if the Ward of the Panchayat is delimited as new in accordance with law and if it is necessary to prepare the rolls urgently, the State Election Commission may direct that the rolls shall be prepared -(a)by putting together the rolls of the existing Wards comprising the new wards so formed; and(b)by making appropriate alteration in the arrangements, serial numbering and headings of the rolls so compiled.
