Section 116(3) in The Tamil Nadu Town Panchayats, Third Grade Municipalities, Municipalities and Corporations (Elections) Rules, 2006
(3)If so directed by the State Election Commission, every contesting candidate at an election shall, within thirty days from the date of declaration of the result of the election, lodge with the Executive Officer of the Town Panchayat or Third Grade Municipality or Commissioner of the Municipality or Corporation, as the case may be, or to any other Officer specified by the State Election Com-mission, an account of election expenses which shall be a true copy of the account kept by him or by his election agent under sub-rule (1).
