Section 120(10) in Tamil Nadu Panchayats (Elections) Rules, 1995
(10)Where the State Election Commission decides that a contesting candidate has failed to lodge his account of election expenses within the time and in the manner required by these rules or orders issued thereunder, it shall, by notice in writing, call upon the candidate to show cause why he should not be disqualified under sub-section (4) of section 37 of the Act for the failure.
