Section 33(2) in The Tamil Nadu Town Panchayats, Third Grade Municipalities, Municipalities and Corporations (Elections) Rules, 2006
(2)The allotment by the Returning Officer of any symbol to a candidate shall be final except where it is inconsistent with any direction issued by State Election Commission, under sub-rule (1). In such cases, the Stale Election Commission may after examining all the facts, revise the allotment in such manner as it thinks fit.
