Section 34(1) in The Tamil Nadu Town Panchayats, Third Grade Municipalities, Municipalities and Corporations (Elections) Rules, 2006
(1)If a candidate, set up by a recognised political party,(a)dies at any time after 11.00 a.m. on the last date for making nominations and his nomination is found valid on scrutiny under rule 27; or(b)whose nomination has been found valid on scrutiny under rule 27 and who has not withdrawn his candidature under rule 28, dies, and in either case, a report of his death is received at any time before the publication of the list of contesting candidates under rule 33; or(c)dies as a contesting candidate and a report of his death is received before the commencement of the poll, the Returning Officer shall, upon being satisfied about the fact of the death of the candidate, by order, adjourn the poll and report the fact to the State Election Commission, the State Election Officer and the District Election Officer and all proceedings with reference to the election shall be commenced afresh in all respects, by the State Election Commission, as if for a new election:Provided that no order for adjourning the poll should be made in a case referred to in clause (a) except after the scrutiny of all the nominations including the nomination of the deceased candidate:Provided further that all candidates who have filed nominations including those who have withdrawn their nomination before the adjournment of the poll shall be eligible to file a nomination in the fresh election:Provided also that no fresh nomination shall be necessary in the case of a person who was a contesting candidate at the time of the adjournment of the poll.
