Section 10(1) in The Tamil Nadu Town Panchayats, Third Grade Municipalities, Municipalities and Corporations (Elections) Rules, 2006
(1)The State Election Commission may nominate an Observer who shall be an officer of the Government to watch 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 and to perform such other functions as may be entrusted to him by the State. Election Commission.
