Section 116(12) in The Tamil Nadu Town Panchayats, Third Grade Municipalities, Municipalities and Corporations (Elections) Rules, 2006
(12)The Executive Officer of the Town Panchayat or Third Grade Municipality or Commissioner of the Municipality or Corporation, as the case may be, shall, within five days of the receipt thereof, forward to the State Election Commission the copy of the representation and account, if any, with such comments as he wishes to make thereon.