Section 112(1)(a) in The Tamil Nadu Town Panchayats, Third Grade Municipalities, Municipalities and Corporations (Elections) Rules, 2006
(a)In the case of election under this Part, if the number of candidates is two, the candidate who obtains the largest number of votes shall be declared to have been duly elected. In the event of there being an equality of votes between the two candidates and the addition of one vote to anyone of such candidates will entitle him to be declared duly elected, the Returning Officer shall draw a lot in the presence of the member present and the candidate whose name is drawn shall be deemed to have the additional vote and shall be declared to have been duly elected.