Section 116(13) in The Tamil Nadu Town Panchayats, Third Grade Municipalities, Municipalities and Corporations (Elections) Rules, 2006
(13)If, after considering the representation submitted by the candidate and comments made by the Executive Officer of the Town Panchayat or Third Grade Municipality or Commissioner of the Municipality or Corporation, as the case may be, and after such inquiry as it thinks fit, the State Election Commission is satisfied that the candidate has no good reason or justification for the failure to lodge his account within the time and in the manner required by these rules or orders issued thereunder, it shall, by order declare him to be disqualified under relevant sections of the Act for being chosen as, and for being a Councillor for a period of three years from the date of the order and cause the order to be published in the Tamil Nadu Government Gazette.
