Section 6A(3) in Tamil Nadu Panchayats (Elections) Rules, 1995
(3)Where an Observer has directed the Returning Officer under this rule to stop counting votes or not to declare the result, the Observer shall forthwith report the matter to the District Election Officer, State Election Officer and the State Election Commission and, thereupon, the District Election Officer shall, after taking all material circumstances into account, issue appropriate directions under rule 57 or rule 62.Explanation. - For the purposes of sub-rules (2) and (3), "Observer" shall include any officer of the State Election Commission as has been assigned under this rule the duty of watching the conduct of election or elections to the Panchayats or a part or a group thereof within a Revenue Division or a part of Revenue Division or a group of Revenue Divisions by the State Election Commission.]
