Section 30(1) in The Tamil Nadu Town Panchayats, Third Grade Municipalities, Municipalities and Corporations (Elections) Rules, 2006
(1)The Returning Officer shall immediately after the preparation of the list of contesting candidates referred to in rule 29, adopt the procedure specified hereunder and determine the office in respect of which a poll is necessary:-(i)if there is only one contesting candidate, the Returning Officer shall, after publishing the list in Form 9 at the places mentioned in sub-rule (4) of rule 33, declare such candidate to be duly elected.(ii)if there are two or more contesting candidates, the Returning Officer shall arrange for a poll to be taken; and(iii)if there is no contesting candidate, a report shall be sent to the State Election Commission, State Election Officer and the District Election Officer for starting the election proceedings afresh in all respects as if for a new election. (2) The declaration referred to in Clause (i) of sub-rule (1) above shall be made in Form-27. The Returning Officer shall also cause to be affixed in some conspicuous place in his office, a copy of the declaration.
