Section 88(1) in Tamil Nadu Panchayats (Elections) Rules, 1995
(1)If the number of candidates are two, the candidate who obtains the largest number of votes shall be declared to have been duly elected. In the event of there being an equality of votes between the two candidates and the addition of one vote to any one of such candidates will entitle him to be declared duly elected, the Returning Officer shall draw lot in the presence of the Ward members and the candidate whose name is drawn shall be deemed to have the additional vote and shall be declared to have been duly elected.
