Section 89(a) in The Tamil Nadu Town Panchayats, Third Grade Municipalities, Municipalities and Corporations (Elections) Rules, 2006
(a)After the Returning Officer has completed the scrutiny and counting of votes, he shall declare the contesting candidate to whom the largest number of valid votes have been given as elected and complete and certify the return in Form 26 and send the signed copy thereof to the State Election Commission, the State Election Officer and the District Election Officer.
