Section 10(3) in The Tamil Nadu Town Panchayats, Third Grade Municipalities, Municipalities and Corporations (Elections) Rules, 2006
(3)Where an Observer has directed the Returning Officer under this rule to stop counting of 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 State Election Commission or the State Election Officer, as the case may be, shall, after taking all material circumstances into account, issue appropriate direction under rule 55 or under rule 80.Explanation. - For the purposes of sub-rule (2) and sub-rule (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 in a Town Panchayat or Third Grade Municipality or Municipality or Corporation or a part or a group thereof within a Revenue Division or a part of Revenue Division or a group of Revenue Divisions or a District by the State Election Commission.
