Section 21(1) in Tamil Nadu Panchayats (Preparation of Plans and Estimates for Works and Mode and Conditions of Contracts) Rules, 1998
(1)After the tenders are opened, they shall be tabulated and posted in a tender register maintained in the village panchayat or panchayat union or district panchayat office, as the case may be, in Form II appended to these rules. The executive authority or commissioner or secretary, as the case may be, shall scrutinise the entries in the register and certify that the tabulation is correct with reference to the original tenders which shall be preserved and made available for the purpose of audit.
