Section 62(2)(b) in Tamil Nadu Panchayats (Elections) Rules, 1995
(b)[if satisfied that the outcome of a poll at that polling station will not in any way affect the result of the election,] [Substituted by G. O. Ms. No. 151, Rural Development (CI), dated the 2nd June 2001.] the District Election Officer shall issue such direction to the Returning Officer as he may deem proper for resumption and completion of the counting and for the further conduct and completion of the election to which the votes have been counted.