Section 22(3) in Tamil Nadu Panchayats (Preparation of Plans and Estimates for Works and Mode and Conditions of Contracts) Rules, 1998
(3)Where the lowest tender is rejected, the next lowest tender shall be considered. If it is considered undesirable to accept that tender also, the next highest tender shall be considered. In every case of rejection of a tender under this sub-rule, the reasons therefor shall be recorded in writing by the authority competent to accept tenders.
