Section 5(1) in The Tamil Nadu Town Panchayats, Third Grade Municipalities, Municipalities and Corporations (Elections) Rules, 2006
(1)The preparation of electoral roll and the conduct of all elections under these rules shall be held under the superintendence and control of the State Election Commission and for this purpose it shall have power to give such directions as it may deem necessary to the State Election Officer or District Election Officer or any Officer or servant of the Government or the local bodies or Government Undertakings, engaged for the purpose, so as to ensure efficient conduct of the elections.
