Section 14(5) in Tamil Nadu Panchayats (Elections) Rules, 1995
(5)[ The electoral roll shall be prepared before every ordinary or casual election.[Provided that, in case of casual election to fill the vacancy, in a ward of a District Panchayat or Panchayat Union and President of the Village Panchayat, the State Election Commission may, for special reasons, direct that the roll need not be prepared and the latest roll shall be adopted.] [Substituted by G.O. Ms. No. 282, Rural Development (C4), dated the 30th October 2000.](b)before each ordinary election to fill the vacancy in the office of the member or members of a ward or of the President of a Village Panchayat:Provided that, in special cases, the State Election Commission may direct the preparation of electoral roll in a Village Panchayat before an election to fill the casual vacancy either in the office of the member or members of a ward or of the President of the Village Panchayat.]
