Section 135(1) in Tamil Nadu Panchayats (Elections) Rules, 1995
(1)where any charge is made in the petition of any corrupt practice having been committed at the election, recording -(a)a finding, whether any corrupt practice has or has not been proved to have been committed at the election and the nature of that corrupt practice; and(b)the names of all persons, if any, who have been proved at the trial to have been guilty or any corrupt practice and the nature of that practice; and