Section 123(1) in Tamil Nadu Panchayats (Elections) Rules, 1995
(1)An election petition shall be presented within [forty-five days] [Substituted by Notification No. SRO A. 25/2004.] from the date of publication of the result of the election under the Act.Explanation. - If the Court of the District Judge is closed on the last day of the forty-five days aforesaid, the petition may be presented on the next following day on which the said Court is open.