Section 44(1E)(d) in Tamil Nadu District Municipalities Act, 1920
(d)If in any case a question arises as to whether a person is ordinarily resident in a municipality at any relevant time, the question shall be determined by the [Tamil Nadu State Election Commission] [Substituted by the Tamil Nadu District Municipalities (Amendment) Act, 2001 (Tamil Nadu Act 22 of 2001)] in accordance with such rules as may be prescribed.