(3)The Tamil Nadu State Election Commission shall be deemed to be a civil court and when any such offence as is described in section 175, section 178, section 179, section 180 or section 228 of the Indian Penal Code (Central Act XL V of 1860), is committed in the view or presence of the Tamil Nadu State Election Commission, the Tamil Nadu State Election Commission may after recording the facts constituting the offence and the statement of the accused as provided for in the Code of Criminal Procedure, 1973 (Central Act 2 of 1974), forward the case to a Magistrate having jurisdiction to try the same and the Magistrate to whom any such case is forwarded shall proceed to hear the complaint against the accursed as if the case had been forwarded to him under section 346 of the Code of Criminal Procedure, 1973 (Central Act 2 of 1974).
