Section 54(3) in The Tamil Nadu Town Panchayats, Third Grade Municipalities, Municipalities and Corporations (Elections) Rules, 2006
(3)The District Election Officer shall thereupon order-(a)that the poll be adjourned and held at such polling station for the number of hours for which it was not held on the previous occasion; or(b)that the poll be adjourned and held at such polling station for the full number of hours. An order passed by the District Election Officer under this sub-rule shall be final;(c)when an order under clause (a) or (b) of sub-rule (3) is passed, the Returning Officer shall not count the votes cast at such election until such adjourned poll shall have been completed;
