Section 116(10) in The Tamil Nadu Town Panchayats, Third Grade Municipalities, Municipalities and Corporations (Elections) Rules, 2006
(10)Where the State Election Commission decides that a contesting candidate has failed to lodge his account of election expenses within the time and in the manner required by these rules or orders issued thereunder, it shall, by notice in writing, call upon the candidate to show cause why he should not be disqualified under relevant Sections of the Acts for the failure.