Section 22(1) in Tamil Nadu Panchayats (Preparation of Plans and Estimates for Works and Mode and Conditions of Contracts) Rules, 1998
(1)The lowest tender shall be accepted. Where it is considered undesirable to accept the lowest tender, the reasons shall be clearly recorded in writing by the authority competent to accept the tender and the case shall be disposed of in the manner specified in rules 23 and 24.
