Section 88(3) in Tamil Nadu Panchayats (Elections) Rules, 1995
(3)If there is an equality of votes between two candidates and if the third candidate secures a lesser number of votes he shall be eliminated and a second ballot taken. If there is an equality of votes between two candidates and if the third candidate secures a larger number of votes than the two, a lot shall be drawn between the two candidates who had secured equal number of votes and the candidate whose name is first drawn shall be retained and second ballot taken between him and the third candidate.
