Section 116(6) in The Tamil Nadu Town Panchayats, Third Grade Municipalities, Municipalities and Corporations (Elections) Rules, 2006
(6)As soon as possible, after the expiration of the time specified in sub-rule (3), for lodging of an account of election expenses at any election, the Executive Officer of the Town Panchayat or Third Grade Municipality or Commissioner of the Municipality or Corporation as the case may be, shall report to the State Election Commission-(a)the name of each contesting candidate;(b)whether such candidate has lodged his account of election expenses, and if so, the date on which such account has been lodged; and(c)whether such account has been lodged within the time and in the manner required by these rules and orders issued thereunder.