Section 34(1)(c) in The Tamil Nadu Town Panchayats, Third Grade Municipalities, Municipalities and Corporations (Elections) Rules, 2006
(c)dies as a contesting candidate and a report of his death is received before the commencement of the poll, the Returning Officer shall, upon being satisfied about the fact of the death of the candidate, by order, adjourn the poll and report the fact to the State Election Commission, the State Election Officer and the District Election Officer and all proceedings with reference to the election shall be commenced afresh in all respects, by the State Election Commission, as if for a new election: