Section 20(1) in The Tamil Nadu Town Panchayats, Third Grade Municipalities, Municipalities and Corporations (Elections) Rules, 2006
(1)If there is any change in the jurisdiction of a Town Panchayat or Third Grade Municipality or Municipality or Corporation or if the ward of the Town Panchayat or Third Grade Municipality or Municipality or Corporation is delimited a new, in accordance with law and if it is necessary to prepare the rolls urgently, the State Election Commission may direct that the rolls shall be prepared-(a)by putting together the rolls of the existing wards or divisions comprising the new wards or divisions so formed; and(b)by making appropriate alteration in the arrangements, serial numbering and headings of the rolls so compiled.
