Section 120(6) in Tamil Nadu Panchayats (Elections) Rules, 1995
(6)As soon as may be after the expiration of the time specified in sub-rule (3) for the lodging of the accounts of election expenses at any election, the District Election Officer or the Officer specified therein, shall report to the State Election Commission-(a)the name of each contesting candidate;(b)whether such candidate has lodged his account of election expenses, and if so, the date on which such account has been lodged; and(c)whether in his opinion, such account has been lodged within the time and the manner required by these rules and orders issued thereunder.
