Section 32(3)(b) in Tamil Nadu Panchayats (Elections) Rules, 1995
(b)if the number of such candidates is less than the number of seats to be filled, the Returning Officer shall, after the date and time fixed for withdrawal of candidature is over, cause a copy of the list of contesting candidates in Form 9 to be affixed in his office and after such affixation declare all such candidates to be duly elected. The Returning Officer shall send a report to the State Election Commission and the District Election Officer for starting the election proceedings afresh in all respects in respect of the remaining seat or seats;