Section 120(7) in Tamil Nadu Panchayats (Elections) Rules, 1995
(7)Where the District Election Officer or the Officer specified in sub-rule (3) is of the opinion that the account of election expenses of any candidate has not been lodged in the manner required by these rules or orders issued thereunder, he shall, with every such report, forward to the State Election Commission, the account of election expenses of that candidate and the vouchers lodged along with it.
