Section 14(1) in Tamil Nadu Panchayats (Elections) Rules, 1995
(1)The Electoral Roll of a Panchayat (hereinafter referred to as "the roll") shall be prepared by reference to the qualifying date, by the Panchayat Electoral Registration Officer, by integrating the particulars in the various entries available in such part or portion thereof [of] [Substituted by G.O. Ms. No. 175, Rural Development (PE), dated the 28th August 1997.] the current electoral roll of the Tamil Nadu Legislative Assembly and the various amendments issued to it, from time to time, as they relate to the Ward of the Village Panchayat or a portion thereof.
