Section 9(2) in The Tamil Nadu Town Panchayats, Third Grade Municipalities, Municipalities and Corporations (Elections) Rules, 2006
(2)Subject to the superintendence direction and control of the State Election Commission, and under the supervision and guidance of tire State Election Officer and the District Election Officer, the Returning Officer shall be responsible for the proper conduct of the elections in the manner provided in the Act, these rules and any other orders issued by the State Election Commission, from time to time.
