Section 138(1) in The Tamil Nadu Town Panchayats, Third Grade Municipalities, Municipalities and Corporations (Elections) Rules, 2006
(1)If any question arises as to the interpretation of these rules, otherwise than in connection with an inquiry held under the rules for the decision of disputes as to the validity of an election, the question shall be referred to the Government who, after consulting the State Election Commission, shall communicate their decision, which shall be final.
