Section 131(2)(b) in The Tamil Nadu Town Panchayats, Third Grade Municipalities, Municipalities and Corporations (Elections) Rules, 2006
(b)if he appears in pursuance of the notice, he has been given an opportunity-(i)of cross examining any witness who has already been examined by the Election Court and has given evidence against him;(ii)of calling evidence in his defence; and(iii)of being heard.