Section 88(4) in The Tamil Nadu Town Panchayats, Third Grade Municipalities, Municipalities and Corporations (Elections) Rules, 2006
(4)If the Returning Officer decides under sub-rule (2) to allow an application either in whole or in part, he shall-(a)count the votes again in accordance with his decision;(b)amend the result sheet in Form 25 to the extent necessary after such recount; and(c)announce the amendments so made by him.
