Section 116(7) in The Tamil Nadu Town Panchayats, Third Grade Municipalities, Municipalities and Corporations (Elections) Rules, 2006
(7)Where the Executive Officer of the Town Panchayat or Third Grade Municipality or Commissioner of the Municipality or Corporation, as the case may be, is of the opinion that the account of election expenses of any candidate has not been lodged in the manner required by these rules or orders issued thereunder, he shall, with every such report, forward to the State Elect ion Commission the account of election expenses of that candidate and the vouchers lodged along with it.
